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A.P. REFINERY PVT. LTD. vs. STATE OF UTTARAKHAND AND OTHERS.
(Uttarakhand High Court)

Hon'ble Judges:

RAGHVENDRA SINGH CHAUHAN
JUSTICE ALOK KUMAR VERMA
Pet. Counsel
Puneet Agarwal
Res. Counsel
Mohit Maulekhi
V.k. Kapruwan

Petitioner / Applicant

A.P. REFINERY PVT. LTD.

Respondent STATE OF UTTARAKHAND AND OTHERS.
Court Uttarakhand High Court
State

Uttarakhand

Date Sep 10, 2021
Order No.

Writ Petition (M/s) No. 1014 of 2021 With Writ Petition (M/s) No. 1015 of 2021

Citation

2021(9) TAXREPLY 4697
Original Order
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ORDER

Since both these writ petitions arise from similar set of facts, raise identical legal issues, and seek similar reliefs, the petitions are being decided by this common judgment. The Writ Petition (M/S) No.1014 of 2021 will be leading case. 2. The petitioner, M/s A.P. Refinery Pvt. Ltd., has prayed for the following reliefs before this Court:- Firstly, it has challenged the constitutional validity of Section 129 of the Central Goods and Services Tax Act/State Goods and Services Tax Act (“CGST/SGST Act” for short), read with Rule 140 of the CGST/SGST Rules. Secondly, it has also sought a declaration that Section 129 of the CGST Act does not mandate the deposit of tax again, once the tax is already paid. Thirdly, it has challenged the show-cause notice dated 01.04.2021, passed by the respondent-department under Section 129(3) of the CGST/SGST Act. Fourthly, it has challenged the legality of different orders, dated NIL, passed by the respondent no. 3 unde....

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