M/S Pernod Ricard India Pvt. Ltd vs Union Of India
2021 Latest Caselaw 7267 Raj/2

      HIGH COURT OF JUDICATURE FOR RAJASTHAN
                  BENCH AT JAIPUR

              D.B. Civil Writ Petition No. 11270/2021

M/s Pernod Ricard India Pvt. Ltd.
                                                                  ----Petitioner
                                   Versus
Union Of India
                                                                ----Respondent

For Petitioner(s) : Mr. Puneet Agarwal Mr. Yuvraj Singh through VC Mr. Jatin Harjai For Respondent(s) : Mr. Kinshuk Jain

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE UMA SHANKER VYAS

Order

06/12/2021

Counsel for the petitioner submitted that the tax levied from

the petitioner on the basis of the reverse charge mechanism is

held to be impermissible and unconstitutional by the division

bench of the Gujarat High Court in Mohit Minerals Pvt. Ltd. Vs.

Union of India and others : 2020 SCC OnLine Guj 49 and

which has also been followed by the Rajasthan High Court in the

case of M/s. Shree Mahesh Oil Products Vs. Union of India :

DBCWP No.14177/2019 decided on 13/07/2021. Despite

this position, the executive authority and the appellate authority

refused to grant refund of the tax collected from the petitioner

merely on the ground that the appeal against the judgment of

Gujarat High Court in Mohit Minerals Pvt. Ltd. (supra) is

pending before the Supreme Court though there is no stay

granted.

(2 of 2) [CW-11270/2021]

Issue notice, returnable by 03/01/2022. Mr. Kinshuk Jain

waives notice on behalf of the respondents. His name be shown in

the cause list.

(UMA SHANKER VYAS),J (AKIL KURESHI),CJ

Anil Goyal/BM Gandhi/8

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