Jharkhand High Court
Indian Oil Corporation Limited vs Nuvoco Vistas Corporation Ltd on 21 April, 2022
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Civil Review No. 39 of 2020
Indian Oil Corporation Limited --- --- Petitioner
Versus
1. NUVOCO VISTAS CORPORATION LTD,
Jojobera Cement Plant, Jamshedpur.
2. The State of Jharkhand through the Secretary
-cum-Commissioner, Commercial Taxes Department, Ranchi.
3. Joint Commissioner of Commercial Taxes
(Administration), Jamshedpur.
4. Deputy Commissioner of Commercial Taxes, Jamshedpur.
5. The Union of India through the Secretary,
Department of Revenue, Ministry of Finance, New Delhi.
6. The Union of India through the Secretary,
Department of Petroleum and Natural Gas, Delhi.
7. Hindustan Petroleum Corporation Limited
through its General Manager, Kolkata. -- --- Opp. Parties
CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Deepak Roshan
---
For the Petitioner : Mr. Krishna Murari, Adv.
For the Respondent no.1 : Mr. Indrajit Sinha, Adv.
Mr. Vijay Kant Dubey, Adv.
For the State : Mr. Ravi Prakash Mishra, AC to AAG-II
For the Union of India : Mr. Parth Jalan, AC to ASGI
---
05/21.04.2022 Heard learned counsel for the parties.
Respondent in W.P.(T) No.5166/2019 is the review petitioner.
W.P.(T) No.5166/2019 with W.P.(T) No.5820/2019 were disposed of vide
order dated 9th January 2020 by a Coordinate Bench of this Court of which
one of us (Deepak Roshan, J.) was a Member on similar lines as the judgment
delivered in W.P.(T) No.6048/2017 and analogous cases dated 28th August
2019.
Learned counsel for the petitioner has fairly brought to the
notice of this Court that earlier the same petitioner had preferred Civil Review
No.113/2019 and analogous review petitions against the lead judgment in
W.P.(T) No.6048/2017. Those review petitions were disposed of vide order
dated 17th October 2020 in the following terms :-
"11. It appears that some of the writ petitioners have filed
contempt applications in this Court for non-compliance of the
judgment and order dated 28.8.2019 passed by this Court in the
aforesaid writ applications, which have compelled the review
petitioners to file these review applications. We make it clear
that there is no occasion for review of the judgment and order
dated 28.8.2019 passed by this Court in W.P.(C) No.6048 of
2017 and the analogous matters, rather, if the refund of the CST
deposited to the State Exchequer in the State of West Bengal is
refused by the State authorities of West Bengal, it is open to the
writ petitioners or even to the review petitioners to approach the
appropriate forum for the required relief. We only want to make
it clear that so far as the State of Jharkhand is concerned, in
paragraph-27 of our judgment, we have already given the liberty
even to the review petitioners to claim the refund from the
authorities concerned, if the amount of CST had already been
deposited by them in the State Exchequer. As such, the case of
the petitioners cannot be governed by the judgment of the
Gujarat High court in R/Special Civil Application Nos. 15333 of
2019 and 16288 of 2019.
12. We do not find any merit in these civil review
applications and the same are accordingly dismissed, with the
clarification as aforesaid. All the pending caveat and the
interlocutory applications in these review petitions also stand
disposed of."
The plea raised in the present review petition is also on the same
lines i.e. the petitioner Indian Oil Corporation Limited had already deposited
the differential tax before the Government of West Bengal on failure of the
writ petitioners to produce Form-C.
Since a liberty has been granted by the review judgment dated
17th October 2020 to the writ petitioners or even to the review petitioners to
approach the appropriate forum for the required relief, learned counsel for the
petitioner submits that the instant review petition may also be disposed of in
the similar lines. It is also brought to the Court's notice that several such writ
petitioners had approached the Calcutta High Court and have got relief. Be
that as it may, since the plea raised by the review petitioner is covered by the
judgment dated 17th October 2020 passed in a batch of Civil Review petitions
led by Civil Review No.113/2019 preferred by the same petitioner, the instant
review petition is also disposed of on similar lines.
(Aparesh Kumar Singh, J)
(Deepak Roshan, J)
Shamim/
