2019 (12) TMI 1051 - HC - GST

Outstanding liability towards GST - additional license fee - HELD THAT - The Petitioners are directed to pay 50 percent of the outstanding liability towards GST and secure the remaining 50 percent by furnishing a bank guarantee to the satisfaction of the Respondents - So far as the additional license fee is concerned, we make it clear that the Petitioners should pay the same without any further delay subject to its rights to agitate its case in respect of the additional license fee in the appropriate proceedings. This interim order shall continue to operate in respect of future liabilities towards GST as well. List on 08.07.2020.

Summary

Issues:
1. Outstanding liability towards GST payment
2. Requirement of bank guarantee for remaining liability
3. Payment of additional license fee without delay
4. Interim order for future liabilities towards GST

Analysis:
The High Court, in its judgment, addressed various issues related to the outstanding liability towards GST payment. The court directed the Petitioners to pay 50 percent of the outstanding liability and secure the remaining 50 percent by providing a bank guarantee to the satisfaction of the Respondents. This decision aimed to ensure that the Petitioners fulfill their financial obligations towards GST payment effectively. Additionally, the court emphasized the importance of paying the additional license fee promptly, stating that the Petitioners must pay it without any further delay. However, the court also clarified that the Petitioners retain the right to challenge the additional license fee in the appropriate legal proceedings. The judgment further specified that the interim order regarding future liabilities towards GST would remain in effect until further notice. The court scheduled a follow-up listing on a specific date to monitor the compliance and progress of the payment arrangements, demonstrating the judicial oversight and involvement in overseeing the resolution of financial obligations.