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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

Pet. Counsel

Siddhartha Sah

Res. Counsel

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....