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M/S Ultratech Nathdwara Cement Limited vs The Assistant Commissioner, ... on 18 April, 2022

The issue regarding entitlement of the petitioner M/s. UltraTech being the Successful Resolution Applicant to receive refund of the amounts deposited with the Commercial Taxes Department by way of mandatory statutory has also been concluded by this Court vide order dated 18.04.2022 passed in a bunch of Sales Tax References/Revisions led by D.B. Sales Tax Ref./Revision No.9/2021 (M/s. Ultratech Nathdwara (Downloaded on 07/05/2022 at 08:31:59 PM) (11 of 14) [CR-211/2014] Cement Limited vs. The Assistant Commissioner, Commercial Tax Department & Anr.) wherein it was held:
Rajasthan High Court - Jodhpur Cites 18 - Cited by 5 - Full Document

State Of Gujarat vs Essar Steel Ltd on 22 October, 2019

In the case of State of Gujarat Vs. Essar Steel Ltd. (supra), Hon'ble Gujarat High Court directed refund of pre- deposit on acceptance of the appeals and decided the issue in favour of the assessee. In the present case, though the appeals have not been accepted, but an analogous situation has been created with acceptance of the Resolution Plan and extinguishment of all debts/liabilities of the sick unit towards the statutory creditor, i.e. the State Government/Commercial Taxes Department.
Supreme Court - Daily Orders Cites 0 - Cited by 6 - Full Document
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