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RUNGTA AND SONS RUNGTA INDUSTRIES COMPOUND vs. UTTARAKHAND SEEDS AND TARAI DEVELOPMENT CORPORATION LTD AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

MANOJ K. TIWARI
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Siddhartha Sah
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N.s. Pundir
H.m. Bhatia
Anurag Bisaria

Petitioner / Applicant

RUNGTA AND SONS RUNGTA INDUSTRIES COMPOUND
Respondent UTTARAKHAND SEEDS AND TARAI DEVELOPMENT CORPORATION LTD AND OTHERS
Court Uttarakhand High Court
State

Uttarakhand

Date Aug 13, 2020
Order No.

WPMS No. 1272 of 2020

Citation 2020(8) TaxReply 3209
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ORDER

Heard learned counsel for the parties through video conferencing. Petitioner is a partnership firm, which deals in Seeds, Food Grains etc. According to the petitioner, he purchased rejected wheat from Uttarakhand Seeds and Tarai Development Corporation Ltd. (respondent no. 1 herein) in the year 2017. It is further the case of the petitioner that respondent no. 1 wrongly deducted G.S.T., amounting to ₹ 10,23,484/- from the security deposit made by the petitioner with respondent no. 1; although, as per the advance ruling issued by the Appellate Authority, Goods & Service Tax for State of Uttarakhand, damaged wheat seeds attracted NIL rate of G.S.T. It is further the case of the petitioner that, despite repeated representations, the Competent Authority in respondent no. 1 has not taken any decision in the matter and has not initiated any steps for claiming refund of G.S.T. from the Competent Authority. By means of this writ petition, petitioner has sought following relief....
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