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TMI Blog2021 (6) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... on pending and no purpose would be served thereof, inasmuch as if by the final order, is aggrieved, that would give rise to a new cause of action - petition disposed off. - W.P.(C) No.226 of 2020 - - - Dated:- 17-2-2021 - HON BLE MR. JUSTICE S. TALAPATRA For Petitioner(s) : Mr. S. M. Chakraborty, Sr. Adv. Ms. A. Pal, Adv. For Respondent(s) : Mr. B. Majumder, CGC. Mr. P. Datta, Adv. Mr. A. De, Adv. Order Heard Mr. S. M. Chakraborty, learned senior counsel assisted by Ms. A. Pal, learned counsel appearing for the petitioner as well as Mr. P. Datta, learned counsel appearing for the respondent No.5 (the principal respondent). The remaining respondents are the formal respondents. However, Mr. B. Majumder, learned CGC a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Nayak Infrastructure Private Limited is not consistent with GST. According to the principal-respondent, the petitioner is ineligible for such credit. 04. By that communication dated 20.12.2019 [Annexure-6A to the writ petition], the respondent No.3 was asked to hold the payment until a clearance is given by the respondent No.5. The petitioner has by filing the writ petition urged this court for directing the respondents No.2, 3 4 as represented by Mr. A. De, learned counsel to release the outstanding payment of the undisputed final bill as withheld by them in terms of the letter of the respondent No.5 dated 20.12.2019 [Annexure-6A to the writ petition] 05. Mr. S. M. Chakraborty, learned senior counsel has submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. This may expand to their associate in the venture. The principal respondent has seriously contended that the petitioner which is a joint venture has not cooperated with the investigation at all. 07. Mr. P. Datta, learned counsel has produced today a copy of the notice issued under Section 74(1) of the Central Goods and Service Tax Act, 2017 whereby the petitioner has been asked to show-cause within 30(thirty) days. It has been also asserted that if the noticee does not appear for the personal hearing on the appointed date, then it will be presumed that they do not have anything to say in their defence and the case will be decided on merit on the basis of evidence on record. 08. Mr. Chakraborty, learned senior counsel has fair ..... X X X X Extracts X X X X X X X X Extracts X X X X
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