9911796707
TMI Blog2018 (5) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... ssailed the recovery certificate issued to him for deposit of Goods and Service Tax (hereinafter referred to as "G.S.T.") from the petitioner in terms of U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act, 2017"). Recovery is being made as arrears of land revenue through the Collector/District Magistrate, Saharanpur for which a citation has been issued by the fourth respondent-Tehsildar, Saharanpur. The amount sought to be recovered mentioned in the citation is Rs. 10,74,000/- together with additional charges thereon. The recovery is being made as arrears of land revenue in terms of U.P. Revenue Code, 2006 read with U.P. Revenue Code Rules, 2016. Challenge raised is that it is not the liability of the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, his contention is that the entire amount shown in the citation is not recoverable now, except to the amount of G.S.T. His contention therefore, is that liability of the petitioner as disclosed in the citation was of the entire amount including the consideration amount under the contract, which after having been adjusted from the security deposit of the petitioner, now, remains to be realised only to the extent of G.S.T. Thus, these being undisputed facts, recovery citation for the entire amount therefore cannot be pressed into service against the petitioner. At this juncture, learned counsel for the petitioner submits that the petitioner undertakes to deposit the entire amount of G.S.T. to the tune of Rs. 3,24,000/-, within one month f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax can be recovered from the person concerned, payable by him in terms of the aforesaid provisions and in default "Proper Officer" as defined under Section 2(9) can prepare the certificate and send it to the Collector of the District for realisation thereof as arrears of land revenue. It is therefore, clear from a perusal of these provisions that recovery of GST can be make as arrears of land revenue by the Collector of the District on a requisition by the "Proper Officer". Section 79(2) of Act, 2017 further clarifies that where there are terms of agreement under any instrument for recovery of the tax under Section 79(1) of the Act, 2017, the same may, without prejudice to any other mode of recovery, be recovered in accordance with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration amount by making adjustments from the security deposit of the petitioner without making deductions of the tax amount. However, the certificate of recovery has been sent for the entire amount of consideration as well as G.S.T., due. This composite recovery therefore, now stands reduced according to the stand of the Nagar Nigam itself inasmuch as the entire amount mentioned in the impugned citation, now cannot be recovered from the petitioner, but sofar as the amount of G.S.T. is concerned, as narrated above, has to be realised from the petitioner and deposited with the Taxing Department. Since the petitioner himself has given an undertaking for depositing the entire amount of G.S.T., the recovery certificate stands modified to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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