2019 (9) TMI 508 - HC - GST

Deposit of GST in relation to the work executed and completed and the final bill paid - HELD THAT - the liability as regards the deposit of GST pertaining to the work. - Request for converting the amount to be paid into the installments cannot be accepted in the absence of any provision in the statute. Petition dismissed.

Summary

Issues:
Quashing of recovery notice dated 12.06.2019 issued by the Garrison Engineer (West), Military Engineer Services (MES) Department, Ferozepur Cantt., Punjab regarding GST deposit for completed work.

Analysis:
The petition was filed under Article 226 of the Constitution of India seeking to quash the recovery notice issued by the Garrison Engineer. The petitioner, a Government contractor, had completed the work in October 2018 and was issued a completion certificate along with submitting the final bill. The impugned notice demanded the deposit of GST related to the completed work and bill payment. The petitioner's counsel did not dispute the liability for the GST deposit. The court noted that since the petitioner did not contest the GST deposit requirement, there was no basis for interference.

The petitioner's counsel requested for an installment schedule to allow reasonable time for the GST deposit. However, the court rejected this request as no legal provision was cited to support such a request. Ultimately, the petition was dismissed by the court. The judgment underscores the importance of complying with tax obligations and the lack of legal grounds for requesting an installment schedule for the GST deposit.