Ion Exchange Environment Management Ltd v. The State Of Maharashtra And ANR

by LAXMIKANT GOPAL CHANDAN Date: 2022.11.18 14:32:37 +0530 LAXMIKANT GOPAL CHANDAN 1 (461) wp-6532.22.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION WRIT PETITION NO.6532 OF 2022 Ion Exchange Environment Management Ltd.

(Formerly known as M/s. Ion Exchange Waterleau Ltd.) : Petitioner versus The State of Maharashtra and anr.

: Respondents ------- Mr. Ishaan Patkar a/w Mr. Chaitali Raul i/by Alaksha Legal for Petitioner. Ms. S D Vyas, "B" Panel AGP for Respondent/State. ------- CORAM : K. R. SHRIRAM & ARIF S. DOCTOR, JJ.

DATE : 16th NOVEMBER 2022 P.C.

Petitioner is impugning the order dated 02nd February 2020 passed by Respondent No.2 rejecting Petitioner's Appeal. At the relevant time when the Appeal was filed, Petitioner was unable to file original C-Forms because, according to Petitioner, original CForms had been destroyed in fire that took place in Petitioner's office. Petitioner thereafter approached the High Court of Punjab and Haryana at Chandigarh, and in the order dated 29th August 2022, the High Court of Punjab and Haryana in CWP-9267-2022 (O & M) has directed the lgc 1/2

2 (461) wp-6532.22.doc Deputy Excise and Taxation Commissioner, Panipat, Haryana to issue duplicate C-Forms in respect of sales made by Petitioner to 3rd party for availing concessional rate of tax.

Mr. Patkar states that duplicate C-Forms have been issued and same could be submitted to Respondent No.2.

In the circumstances, the order dated 2nd February 2020 is hereby quashed and set aside.

Appeal No.DC/ALI-VAT-E002/Raigad Div/App No.103/19-20/ B-1446 is restored to file.

Respondent No.2 shall re-hear the appeal and also consider the duplicate C-Forms and pass such order as required in accordance with law. Petition disposed. No order as to costs.

(ARIF S. DOCTOR, J.) (K. R. SHRIRAM, J.) lgc 2/2