M/S Goyal Udhyog vs The Central Coalfields Limited Through ...
2024 Latest Caselaw 7576 Jhar

Jharkhand High Court

M/S Goyal Udhyog vs The Central Coalfields Limited Through ... on 1 August, 2024

     IN THE HIGH COURT OF JHARKHAND AT RANCHI
                  W.P(T) No. 4281 of 2024

M/S GOYAL UDHYOG, a proprietorship concern, having its factory at
Morangi, PO & PS-Morangi, District-Hazaribagh (Jharkhand) through its
Proprietor Shri Trilok Chand Munka, aged about 52 years, S/o Shri Fateh
Chand Agarwal, r/o Shanti Niwas, Kali Bari Road, PO & PS-Morangi,
District-Hazaribagh (Jharkhand)                          ......... Petitioner
                              Versus
1. THE CENTRAL COALFIELDS LIMITED through its Chairman-cum-
Managing Director, having its office at Darbhanga House, P.O.- G.P.O., P.S.-
Kotwali, District- Ranchi (Jharkhand) PIN-834001.
2. THE GENERAL MANAGER (M&S), Central Coalfield Limited, having
its office at Darbhanga House, P.O.- G.P.O., P.S.- Kotwali, District- Ranchi
(Jharkhand) PIN-834001.
3. THE GENERAL MANAGER (FINANCE), Central Coalfield Limited,
Darbhanga House, P.O. G.P.O., P.S. Kotwali, District- Ranchi (Jharkhand)
PIN-834001
4. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME-TAX (TDS),
having its office at Central Revenue Building, 5A, Main Road, P.O.- G.P.O.,
P.S.- Chutia, District- Ranchi (Jharkhand) PIN-834001.
5. THE JOINT COMMISSIONER OF INCOME TAX (TDS), TDS Range,
Ranchi, having its office at Central Revenue Building, 5A, Main Road, P.O.-
G.P.O., P.S.- Chutia, District- Ranchi (Jharkhand) PIN-834001.
6. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), TDS
Range, Ranchi, having its office at Central Revenue Building, 5A, Main
Road, P.O.- G.P.O., P.S.- Chutia, District- Ranchi (Jharkhand) PIN-834001.
                                                        ..... ... Respondents

CORAM: HON'BLE THE ACTING CHIEF JUSTICE
       HON'BLE MR. JUSTICE ARUN KUMAR RAI

For the Petitioner        : Mr. Nitin Kr. Pasari, Advocate
                             Ms. Sidhi Jalan, Advocate
For the CCL               : Mr. Amit Kumar Das, Advocate
For the Resp.-Revenue     : Mr. Kumar Vaibhav, Sr.SC
                             Mr. Anurag Vijay, Jr. SC
                             Mr. Omprakash, Advocate
                             Mr. Durgesh Agrawal, Advocate
                           ---------

st Order No.3/Dated:1 August 2024

Heard the learned counsel appearing for the parties.

2. The petitioner has filed this application seeking a direction upon the respondents that the amount realized from the petitioner in the guise of Tax Collected at Source is neither being refunded nor being adjusted towards the future tax liability, therefore, the petitioner has approached this Court by filing the present writ petition.

3. Mr. Nitin Kumar Pasari, the learned counsel for the petitioner vehemently contends that the matter is squarely covered by the judgment of this Court in the case of Adhunik Power and Natural Resources Ltd. v. Central Coalfields Ltd., passed in W.P. (T) No. 2023 of 2021 dated 5 th October, 2023, hence, this matter may be disposed of in the light of the said judgment.

4. Mr. Amit Kumar Das, the learned counsel appearing for the respondents-CCL contends that since the amount has not been mentioned in the application itself, it will cause difficulty in ascertaining the refund.

5. Since the principles of law and the terms and conditions have already been decided by this Court in the case of Adhunik Power and Natural Resources Ltd. v. Central Coalfields Ltd. passed in W.P.(T) No. 2023 of 2021 dated 5th October, 2023, this writ petition is also disposed of in the light of the said judgment.

(Sujit Narayan Prasad, A.C.J.)

(Arun Kumar Rai, J.)

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