M/S Ultratech Cement Limited vs. The State Of Madhya Pradesh
Held
The Court held that the present writ petitions have become infructuous. This decision was based on the information provided by the State counsel and not disputed by the petitioner's counsel, stating that the refund amount sought by the petitioner had been paid to Indian Oil Corporation Ltd., which had subsequently issued a credit note to the petitioner. The Court dismissed the petitions as infructuous. However, liberty was granted to the petitioner to revisit the Court in case any of their grievances survive. No specific provisions of the GST Act were discussed in detail, as the matter was disposed of on the grounds of being infructuous.
Facts
The petitioners, M/s Wonder Cement Limited and M/s Ultratech Cement Limited, filed writ petitions before the Madhya Pradesh High Court. The petitions concerned a refund sought by the petitioner companies. The State counsel informed the Court that the refund amount had been paid to Indian Oil Corporation Ltd. Indian Oil Corporation Ltd. had subsequently issued a credit note to the petitioner companies. This fact was not disputed by the learned senior counsel for the petitioners. The petitions were filed against the State of Madhya Pradesh, the Commissioner of Commercial Tax, and the Deputy Commissioner of Commercial Tax, Bhopal Circle 1. In Writ Petition No. 9632 of 2023, Indian Oil Corporation Ltd. was also a respondent.
Key Issues
1. Whether the writ petitions have become infructuous due to the refund being paid to Indian Oil Corporation Ltd. and a credit note being issued to the petitioner companies, as contended by the State respondents? Petitioner's Contention: The petitioner's counsel did not dispute the facts presented by the State counsel regarding the refund and credit note. However, the liberty granted to revisit the Court suggests potential for future grievances. Revenue/State's Contention: The State contended that the refund sought by the petitioner has been made to Indian Oil Corporation Ltd., which has in turn issued a credit note to the petitioner. Based on this, the State argued that the present petition has become infructuous.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE AVANINDRA KUMAR SINGH ON THE 26th OF JUNE, 2023 WRIT PETITION No. 20969 of 2022 BETWEEN:- M/S WONDER CEMENT LIMITED, THROUGH ITS CHIEF FINANCIAL OFFICER SHRI JIGAR SHAH, S/O SHRI ASHOK KUMAR SHAH, AGED ABOUT 42 YEARS, MAKRANA ROAD, MADANGANJ, KISHANGARH-01, RAJASTHAN. .....PETITIONER (BY SHRI G.N. PUROHIT - SENIOR ADVOCATE WITH MS UMA PARASAR - ADVOCATE ) AND 1. THE STATE OF MADHYA PRADESH THROUGH THE SECRETARY, REVENUE DEPARTMENT, MANTRALAYA, VALLABH BHAWAN, BHOPAL (M.P.)
COMMISSIONER OF COMMERCIAL TAX MADHYA PRADESH, M.G. ROAD, INDORE (MADHYA PRADESH)
DEPUTY COMMISSIONER OF COMMERCIAL TAX, BHOPAL CIRCLE 1, STATE GST BHAWAN, PLOT NO. 19-20, ARERA HILLS, BHOPAL (MADHYA PRADESH) .....RESPONDENTS (BY SHRI A.D. BAJPAI - GOVT. ADVOCATE ) WRIT PETITION No. 9632 of 2023 BETWEEN:- M/S ULTRATECH CEMENT LIMITED THROUGH ITS 1 FUNCTIONAL HEAD F AND C SHRI DILIP KUMAR KOCHAR S/O LATE SHRI BULAKI CHAND KOCHAR, AGED ABOUT 52 YEARS, R/O B-5 ADITYAPURAM ADITYA CEME
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