M/S. RLJ CONCAST PVT. LTD., a Company registered v. The Central Coalfields Limited

HON’BLE MR. JUSTICE ARUN KUMAR RAI ------- For the Petitioner For the Resp. 1 to 3 For the Resp. 4 to 6 : Mr. Nitin Kumar Pasari, Advocate : Ms. Sidhi Jalan, Advocate : Mr. Amit Kumar Das, Advocate : Mr. Kumar Vaibhav, Advocate : Mr. Anurag Vijay, Advocate : Mr. Om Prakash, Advocate : Mr. Durgesh Agarwal, Advocate 1 Order No. 02/Dated 5th August, 2024 ------

This writ petition has been filed under Article 226 of the Constitution of India seeking therein the following reliefs :-

A) For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to how and under what authority of law, the amount realised from the Petitioner in the guise of Tax Collected at Source (TCS) is neither being refunded, nor being adjusted towards future tax liability of the Petitioner. B) For issuance of an appropriate writ, order or direction, holding and declaring that the action of the Respondents in neither granting refund of the money illegally realized from the Petitioner, nor facilitating adjustment of such money towards future tax liability of the Petitioner is illegal, arbitrary and violative of Article 14 and 265 of the Constitution of India. C) Consequent upon showing cause, if any, and on being satisfied that the action of Respondents is illegal and arbitrary, the Respondents be directed to refund the amount which had been illegally realized from the Petitioner in the guise of Tax Collected at Source (TCS). D) For issuance of an appropriate writ, order or direction, directing upon the Respondents to pay interest at the rate of 18% per annum on the said amount from the date, such money had been realised from the Petitioner, till the date of refund. IN THE ALTERNATIVE E) For issuance of an appropriate writ, order or direction directing the Respondents to deposit the said amount along with statutory interest pertaining to Tax Collected at Source (TCS) in the Permanent Account Number (PAN) of the Petitioner and the same 2 be allowed to be adjusted against the future tax liability.

Heard Mr. Nitin Kumar Pasari, learned counsel for the petitioner, Mr. Amit Kumar Das, learned counsel appearing for the respondent CCL and, Mr. Kumar Vaibhav, learned counsel for the Revenue.

Learned counsel for the petitioner vehemently contends that the matter is squarely covered by the judgment of this Court in the case of Adhunik Power and Natural Resources Ltd. v. Central Coalfields Ltd. passed in W.P. (T) No. 2023 of 2021 dated 5th October, 2023, hence, this matter may be disposed of in the light of the said judgment.

Learned counsel for the respondents do not have any objection to the aforesaid submission.