Otis Elevator Company India ... vs Union Of India Through The ...
2022 Latest Caselaw 1520 Jhar

                IN THE HIGH COURT OF JHARKHAND AT RANCHI
                                    W.P.(T) No. 1125 of 2022

        OTIS ELEVATOR COMPANY INDIA LIMITED
        THROUGH MANAGER INDIRECT TAX RUHI JAIN                 --- ---     Petitioner
                                          Versus
        UNION OF INDIA THROUGH THE SECRETARY
        REVENUE DEPTT OF REVENUE MINISTRY OF FINANCE & Ors.
                                                               -- ---    Respondents
                                          With
                                  W.P.(T) No. 5531 of 2021

        OTIS ELEVATOR COMPANY INDIA LIMITED THROUGH
        DGM FINANCE ANITA HIREN PATADIA           --- ---                 Petitioner
                                          Versus
        UNION OF INDIA THROUGH THE SECRETARY
        REVENUE DEPTT OF REVENUE MINISTRY OF FINANCE & Ors.
                                                               -- ---    Respondents
                                              ---

CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan

---

                For the Petitioner       : Mr. Gopal Mundhra, Adv.
                                           Mr. Anish Kumar Mishra, Adv.
                For the Respondents      : Mr. Sachin Kumar, AAG-II
                                           Mr. Manoj Kumar, G.A.-III
                                              ---

04/13.04.2022         Learned counsel for the petitioner submits that the legal issue

involved herein is whether the respondents are justified in levying VAT on Inter-State supplies in execution of works contract which has been subjected to CST in the State of origin ? Learned counsel for the petitioner submits that on same and similar issues concerning different assessment years 2009-10 and 2010-11 in W.P.(T) No.3668/2016 and 2015-16 in W.P.(T) No.3647/2016 a Coordinate Bench of this Court has been pleased to grant ad-interim stay of the operation of the impugned orders of assessment and the demand notices.

The present writ petitions relate to assessment years 2016-17 in W.P.(T) No.5531 of 2021 and 2017-18 in W.P.(T) No.1125 of 2022.

Learned counsel for the petitioner has also placed reliance on the decisions of other High Courts such as of Delhi High Court in the case of the same petitioner in S.T. Appeal No.01/2018 and C.M. Appeal No.48717- 48720/2018, judgment dated 26th November 2018. The decision of Delhi High Court has been affirmed by the Apex Court in Special Leave Petition (Civil) Diary No.39203/2019 by judgment dated 10th January 2020 whereby the special leave petition was dismissed in limine. It is submitted that as the

issues involved are common, the present writ petitions may be admitted and tagged along with W.P.(T) Nos.3647/2016 and 3668/2016 and similar interim relief may be granted to the petitioner. Learned counsel for the petitioner has pleaded hardship in respect of any pre-deposit.

Counter affidavit has been filed in W.P.(T) No.5531/2021. However, learned counsel for the State seeks one week's time to file counter affidavit in W.P.(T) No.1125/2022. Let notice be issued on respondent nos. 4 and 5 in both the writ petitions under registered cover with A/D and speed post, for which requisites be filed within two weeks.

Be that as it may since the writ petitions involving common issues have earlier been admitted for hearing, the present writ petitions are also admitted 'For Hearing'.

In the meantime, subject to deposit of 10% of the amount of the assessed tax by 25th April 2022 in the State Exchequer through challan, the Respondents shall not take any coercive steps pursuant to the impugned orders of assessment dated 18th August 2020 and 26th February 2021 and the demand notices of the same date in the respective writ petitions for the relevant financial years 2016-17 and 2017-18.

Let the matters be listed under the heading for 'Hearing', if possible in the month of June 2022.

(Aparesh Kumar Singh, J)

(Deepak Roshan, J) Shamim/