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BHARGAV D. KARIA, NIRAL R. MEHTA
Tetra Pak India Pvt Ltd – Appellant
Versus
State of Gujarat – Respondent
JUDGMENT :
Bhargav D. Karia, J
1. Heard learned advocate Mr. Uchit N. Sheth for the petitioner and learned Assistant Ms. Maithili Mehta for the respondent-State.
2. Rule, returnable forthwith. Learned Assistant Government Pleader Ms. Maithili Mehta waives service of notice of rule for and on behalf of the respondent No.1.
3. Having regard to the controversy involved in narrow compass, with the consent of the learned advocates for the parties, the petition is taken up for hearing.
4. Brief facts of the case are as under :
4.1. The petitioner is a multinational company engaged in providing, processing and packaging the solutions. The petitioner is purchasing natural gas from the Bharat Petroleum Corporation Limited during the course of its business. After inception of GST regime with effect from 01.07.2017, there was confusion in the trade as well as the Department as regards continuity of registration of dealers under the CST Act and allowability of interstate supply of petroleum products at concessional rate under the CST Act when they were to be used in manufacture of goods Covered under GST regime. C-Form declaration were not being issued by the sales-tax department across the country
The court established that the ultimate burden of tax determines the entitlement to refunds under the CST Act, regardless of the dealer's registration status.
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
The cancellation of a tax declaration form does not retroactively affect previously valid inter-state sales, and tax demand notices cannot be deemed enforceable without prior assessment.
The court affirmed that an unlawful tax collection obligates the government to refund with interest, reinforcing the principle of unjust enrichment and constitutional mandates under Article 265.
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