Raj Kamal Cargo Movers Vs Assistant Commissioner, State Tax
Date: December 19, 2023
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): ARUN BHANSALI, ASHUTOSH KUMAR
Subject Matter
Demand of bank guarantee cannot be equated with providing solvent security
Summary
The petitioner had applied for a refund of an amount as per the order dated 28/5/2021, which was set aside by the Assistant Commissioner. However, the respondent No.1 demanded a bank guarantee from the petitioner as a condition for the refund, even t…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. This writ petition has been filed by the petitioner seeking direction to the respondent No.1 to issue the refund due to it forthwith. 2. It is inter alia indicated that the orders dated 30/3/2021 and 28/5/2021 were passed by the Assistant Commissioner, State Taxes, Ward – I, Circle – Anti Evasion, Division III, Jaipur cre…