Jharkhand High Court
M/S Hilltop Hirise Private ... vs Union Of India Through The ... on 24 February, 2022
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P (T) No. 2476 of 2021
M/s HILLTOP HIRISE PRIVATE LIMITED --- --- Petitioner
Versus
1. Union of India through the Secretary, Ministry of
Petroleum and Natural Gas, New Delhi
2. Indian Oil Corporation Limited (IOCL) through its
Chief Divisional Institutional Business Manager,
Burdwan, West Bengal --- --- Respondents
With
W.P (T) No. 2477 of 2021
M/s DHANSAR ENGINEERING CO. PRIVATE LIMITED - Petitioner
Versus
1. Union of India through the Secretary, Ministry of
Petroleum and Natural Gas, New Delhi
2. Indian Oil Corporation Limited (IOCL) through its
Regional Manager, Burdwan, West Bengal --- --- Respondents
---
CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Deepak Roshan
Through: Video Conferencing
---
For the Petitioners: M/s N.K. Pasari, Sidhi Jalan, Advocates
For the Resp.-UoI: Mrs. Vibha Bakshi, CGC [WPT 2476/21]
Mr. Jitendra Tripathy, CGC [WPT 2477/21]
For the Resp.-IOCL: Mr. Krishna Murari, Advocate
----
04 / 24.02.2022 Both the writ petitions have been preferred with a common grievance to
implement the order of this Court passed in W.P (T) No. 6134/2017 as Review
Petition No. 113/2019 preferred by the Respondent No. 2 has also been
dismissed vide order dated 17.10.2020. They have also prayed for a direction
upon the Respondent No. 2 to supply HSD Oil to the value of
Rs. 3,36,67,426.71 and Rs. 12.83 crore or refund differential tax of the same
amount to the the petitioners in the respective writ petitions, in accordance with
the judgment of this Court. Petitioner-M/s Hilltop Hirise Private Limited have
also sought quashing of the letter dated 31.08.2020, whereby Respondent No. 2
refused to supply HSD Oil for the aforesaid value or refund the differential
amount of tax to the petitioner. Petitioner-M/s Dhansar Engineering Co. Private
Limited has prayed for release of the Bank Guarantee and also quashing of the
letter dated 31.08.2020 issued by the Respondent No. 2 refusing to refund the
differential amount of tax.
2. Meanwhile, some of the petitioners being aggrieved by the refusal on the
part of the State Government of West Bengal in refunding the differential tax
collected by it from the petitioners through IOCL in excess of concessional rate
of tax on such purchase and refusal to accept Form 'C' submitted before the
Assessing Officer relating to the relevant inter-State sale by IOCL to the
petitioners, approached the High Court at Calcutta in W.P.A No. 5306/2021 in a
batch of analogous writ petitions. The Calcutta High Court after hearing the
parties, has been pleased to order as under.
"in view of 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 from 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 proceedings, 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 the Respondent
State Government of West Bengal.
With these observations and direction all these Writ Petition being
5306 of 2021, WPA 5307 of 2021, WPA 5603 of 2021, WPA
5864 of 2021, WPA 5866 of 2021, WPA 5868 of 2021, WPA
6424 of 2021, WPA 6737 of 2021, WPA 6740 of 2021, WPA
13174 of 2021, WPA 13175 of 2021 are accordingly disposed of
by allowing the same. No order as to costs.
Urgent certified photocopy of this judgment, if applied for, be
supplied to the parties upon compliance with all requisite
formalities."
In this background, petitioners seek liberty to approach the High Court at
Calcutta for similar relief.
4. IOCL has appeared and filed counter affidavit enclosing the judgment of
Calcutta High Court. It is stated by them that similarly situated persons have
approached the Hon'ble Calcutta High Court in terms of the observation made
by the Hon'ble Division Bench in Civil Review No. 113/2019 and have been
granted relief, as prayed for, by indemnifying the interest of IOCL. Otherwise
substantive cause of action for refund of excess amount of tax lies with the
Exchequer of West Bengal.
5. In view of the aforesaid facts and circumstances, and the judgement
rendered by the Hon'ble High Court at Calcutta, petitioners are allowed to
withdraw these writ petitions with liberty to approach the appropriate High
Court for relief, if permissible in law.
(Aparesh Kumar Singh, J)
(Deepak Roshan, J)
Ranjeet/
