Hind Energy And Coal Benefication (India) Ltd. Versus Union of India & ANR.
GST
2017 (10) TMI 251 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 437 (Del.)
DELHI HIGH COURT – HC
Dated:- 8-9-2017
W.P. (C) No. 7965 of 2017 and C.M. Nos. 32854 of 2017 (Interim relief) & 32855 of 2017 (Exemptions)
GST
MR. S. MURALIDHAR AND MR. PRATHIBA M. SINGH, JJ.
For The Petitioner : Mr. J. K. Mittal, Advocate with Mr. Rajveer Singh, Ms. Nidhi Gupta, Advocates
For The Respondents : Ms. Shiva Lakshmi, CGSC with Mr. Ruchir Rai, Mr. Sri Ram Krishna, Advocate for R-1. Mr. Satyakam, ASC for R-2.
ORDER
C.M. No. 32855/2017 (Exemptions)
1. Allowed subject to all just exceptions
W.P. (C) No. 7965/2017
2. The issues raised in this petition,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
June, 2017. Such stock is stated to be around 2,85,418 tonnes, on which the cess already paid is to an extent of Rs. 11.41 crores.
6. In that view of the matter, with regards to the additional levy in terms of the impugned legislation on the aforementioned stock of coal on which the Petitioner has already paid the Clean Energy Cess, the Petitioner should not be required to make any further payment during the pendency of the present petition. However, as far as the stocks of coal on which no Clean Energy Cess was paid, any payment made in terms of the impugned legislation would be subject to the result of this petition. It is ordered accordingly.
7. It is made clear that, in the event of the Petitioner succeeding in the present petition, t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
impugned Act for effecting sales and clearances. Till such time the said exercise is completed, no coercive steps will be taken against the Petitioner to recover the levy under the impugned Act.
9. It is made clear however, that on those stocks for which the Petitioner is not able to produce a satisfactory proof of already having paid the Clean Energy Cess under the FA, 2010, the Petitioner will be required to pay the cess under the impugned Act. This would be subject to the directions issued hereinbefore.
10. In a separate order passed today by this Court in C.M. No. 32866/2017 in W.P. (C) No. 7459/2017 it was noticed that the CBEC is in the process of evolving an appropriate method for implementing the interim order dated 25th August 20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =