M/S. Hilltop Hirise Private ... vs State Of West Bengal & Ors
2022 Latest Caselaw 2696 Cal

10.5.2022
   ks                         WPA 6463 of 2022
 sl. 34 & 35
                        M/s. Hilltop Hirise Private Limited
                                     Vs
                         State of West Bengal & Ors.
                                    With
                             WPA 6466 of 2022

               Mr. Kartik Kurmy,
               Ms. Priya Sarah Paul
                             ... For the Petitioner.
               Mr. A. Roy, Ld. GP
               Mr. T.M. Siddiqui,
               Mr. S. Mukherjee,
               Mr. Debasish Ghosh,
               Mr. N. Chatterjee
                             ... For the State.
               Mr. J. Khan,
               Mr. Bhaskar Sengupta,
               Mr. T. Khan
                             ... For the Respondent No.2.

Heard learned Advocates appearing for the parties.

It is jointly submitted by both the parties that the

issues involved in these writ petitions are directly

covered by the judgment of this court dated 6th

December, 2021 in the case of M/s. Tata Motors Ltd &

Anr. -vs. State of West Bengal & Ors. (WPA 5306 of

2021), concluding portion of the aforesaid judgment

dated 6th December, 2021 are as follows:

" In view of the foregoing discussions all the instant

Writ Petitions are allowed by passing the following

orders/directions:

(i) Impugned order of assessment passed by the

Assessing Officer is set aside to the extent of

refusal of acceptance of relevant "C" Forms

submitted before him during the impugned

assessment proceeding by the HSD oil

purchasing dealers/petitioners through the

oil selling dealers/IOCL relating to the

relevant disputed period which were issued

by the purchasing respective State

Government, in favour of the petitioners on

inter-State sales in question and it shall

accept the aforesaid relevant "C" Forms and

allow concessional rate of tax to the

petitioners on the basis of the said relevant

"C" Forms subject to formal verification of the

same.

(ii) The respondent State Government of West

Bengal shall within three months from date

process and refund the excess amount of tax

collected by it form the petitioners oil

purchasing dealers in excess of concessional

rate of tax through selling dealers/IOCL in

West Bengal in course of Inter-State sales in

question during the relevant period with

interest at the rate of 10% per annum on the

basis of relevant "C" Forms submitted by the

seller/IOCL during the impugned assessment

procedings, directly to the petitioners instead

of refunding the same to the Respondent

IOCL after formal verification of the same

along with relevant documents and by

affording opportunities of hearing to the

petitioners and IOCL in course of the said

verification and in the alternate it shall

refund the said amount to the IOCL after

such verification and in that event IOCL

shall refund to the petitioners the amounts

so refunded within 15 days from the date of

receipt of such amount by the Respondent

State Government of West Bengal subject to

proper indemnification by the petitioners and

Respondent State Government of West

Bengal."

In view of the factual and legal position as

recorded above, these writ petitions being WPA

6463 of 2022 and WPA 6466 of 2022 are

disposed of by holding that on principle these writ

petitions shall be governed by the aforesaid

judgment of this court dated 6th December, 2021.

( Md. Nizamuddin, J. )