M/S Iron Junction vs Commissioner Of Commercial Tax
2022 Latest Caselaw 6116 Chatt

                                     1


                                                                      NAFR
              HIGH COURT OF CHHATTISGARH, BILASPUR
                           TAXC No. 74 of 2022

M/s Iron Junction Rajbandha Maidan, Raipur, Through Proprietor- Rahul
Farmania, S/o Shri Ishwar Kumar Agrawal Aged About 38 Years, R/o Sector-
1, Avanti Vihar, Near A.T.M. Chowk, Raipur Chhattisgarh.

                                                               ---- Applicant

                                  Versus

Commissioner of Commercial Tax C.G.S.T. Bhavan, Atal Nagar, Sector-19,
Nava Raipur Chhattisgarh

                                                            ---- Respondent

(Cause-title taken from Case Information System) ______________________________________________________________ For Applicant : Mr. Moolchand Jain, Advocate For Respondent : Mr. Vikram Sharma, Deputy Government Advocate _____________________________________________________________ Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Deepak Kumar Tiwari, Judge

Order on Board

Per Arup Kumar Goswami, Chief Justice

29.09.2022

Heard Mr. Moolchand Jain, learned counsel for the applicant. Also

heard Mr. Vikram Sharma, learned Deputy Government Advocate, appearing

for the respondent.

2. This is a reference application under Section 55(2) of the Chhattisgarh

Value Added Tax Act, 2005, for short, VAT Act, against order dated

08.04.2022 passed by the Chhattisgarh Commercial Tax Tribunal, Raipur in

Reference Case No. REF. 06/28/2021/VAT, whereby the application preferred

by the applicant under Section 55(1) of the VAT Act for referring the questions

of law arising out of the order dated 19.03.2021 passed in Appeal Case No.

A/28/16/2019/VAT (F.Y. 2010-11) was dismissed.

3. Mr. Jain submits that the questions formulated are squarely covered by

the judgment of this Court in WA No. 687 of 2018 (State of Chhattisgarh,

through its Principal Secretary, Commercial Tax Department & Others Vs.

M/s. Tata Tele Services Limited) and other connected cases, which are

decided on 18.08.2022.

4. Mr. Sharma also endorses the above submission.

5. In view of the above, this application stands disposed of in terms of the

order rendered in WA No. 687 of 2021 and other connected cases.

                         Sd/-                                     Sd/-
                (Arup Kumar Goswami)                      (Deepak Kumar Tiwari)
                     Chief Justice                              Judge



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