9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 293 - HC - GSTShort payment of tax - seeking direction to respondents not to insist petitioner to pay the CGST SGST amounts till the release of finalize amounts including GST from the respondents 4 to 7 - HELD THAT - The Court finds that in the interest of justice, if the petitioner pays the amount within four weeks, the ends of justice would be served. The writ petition stands disposed of with a direction that the petitioner, as per his own representation, should pay the entire remaining outstanding balance amount due as per the impugned notice, dated 15.02.2021 till the date of final payment, within four weeks from today. In the meantime, no coercive action shall be taken by the authorities for recovery of the same till four weeks. If the petitioner defaults in making payment of the entire amount within four weeks, it shall be open to the authorities concerned to take recourse to recovery in accordance with law.
Issues:
Petitioner seeking relief through a writ petition challenging a show cause notice for payment of short paid tax under CGST and SGST along with penalty and interest. Argument raised regarding unpaid bills under Neeru Chettu Programme and coercive action for tax liability. Court considering payment within four weeks to serve the interest of justice. Clarification provided regarding authorities' liability to pay the petitioner for completed works. Analysis: The petitioner approached the Court seeking relief through a writ petition challenging a show cause notice issued by the 3rd respondent, directing the petitioner to pay short paid tax under CGST and SGST along with penalty and interest. The petitioner argued that respondents 5 to 7 did not pay the bills payable under the Neeru Chettu Programme, questioning the legality, arbitrariness, and unconstitutionality of the demand. The petitioner requested the Court to prevent the respondents from insisting on payment until the finalized amounts, including GST, were released from respondents 4 to 7. The petitioner also sought direction for respondents 4 to 7 to pay the remaining sum for the execution of specific works. The Court considered the arguments raised by the petitioner, emphasizing the need for justice in the matter. The Court noted that the petitioner had advanced arguments challenging the actions of the authorities, highlighting the discrepancy between unpaid bills and the tax liability imposed. The petitioner agreed to pay the demanded amount within four weeks from the hearing date to avoid coercive action. The Court, after considering the submissions, decided that if the petitioner paid the amount within the specified time frame, it would serve the interest of justice. As a result, the Court disposed of the writ petition with a direction for the petitioner to pay the entire outstanding balance amount due as per the impugned notice within four weeks, with no coercive action to be taken during this period. Regarding the authorities' liability to pay the petitioner for completed works, the Court clarified that this aspect was not addressed in the current petition and could be decided if the petitioner approached the appropriate forum. The Court left the decision on costs open and allowed the petitioner to seek remedies for the remaining dues with the concerned authorities for the completed works through the appropriate forum. The Court concluded by disposing of any pending miscellaneous petitions related to the case.
|
