ASHAHI INDIA GLASS LTD. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant-a Public Limited Company has prayed for the following reliefs:

(2.) We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned A.G.P. appearing for the respondents. The affidavit-in-reply filed on behalf of the respondents is ordered to be taken on record.

(3.) The principal argument of Mr. Sheth is that the respondents have wrongly declined to refund the amount of excess tax collected and deposited with them despite the fact that the High Court of Bombay in the case of the writ applicant itself in the Writ Petition No. 2923 of 2019 decided on 17/12/2020 has directed the respondents to issue necessary "C" Forms to the writ applicant. The order passed by the Bombay High Court upon which strong reliance has been placed by the learned counsel appearing for the writ applicant reads thus: