State of Gujarat and Ors. vs Essar Oil Ltd. and Anr.
Exhibition of due diligence while seeking equity-Demand of equity, Unjust enrichment, Restitution order -Due diligence should be exhibited by the party to seek equity. Equity demanded that if one party had not been unjustly enriched, no order of recovery [LexDoc Id : 422107]
Assistant CTO vs Romesh Power Products (P) Ltd.
Rajasthan Sales Tax Act 1994: Levy of penalty on owner of goods during checking of vehicle-Owner entitled to seek release on giving security and to hearing, Expression ‘person in-charge of the goods’ under s.78(5) given an opportunity of being heard in enquiry and including ‘owner of the goods’-The high court had disposed of the revision petition only on the ground that the check-post authority had levied penalty on the owner of the goods at [LexDoc Id : 427975]
Escorts Ltd. vs Deputy Excise and Taxation Commissioner and Ors.
Maintainability of writ petition: Availability of alternative remedy-Petitioner relegated to avail alternative remedy first, No question of limitation for filing appeal since stay in respect of recovery of penalty in operation, Extension of stay order till decision of appeal-The petitioner had challenged the orders passed y first respondent under s.9(2A) of the Central Sales Tax Act 1956 read with s.47 of the Haryana Gener [LexDoc Id : 427427]
