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2019 (12) TMI 1653

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..... en referred to arbitration before the Delhi International Arbitration Centre (DIAC) - HELD THAT:- Respondent no. 1 submits that the jurisdiction of the MSME Council is de hors the provisions of the Income Tax Act as relied upon Section 24 of the MSMED Act, 2006 to argue that the provisions in Sections 15 to 23 shall have effect notwithstanding the provisions of the Income Tax Act. He also refers .....

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..... h Mr.Chirayu Jain, Ms.Tara Narula Ms.Nupur, Adv. for R-1. ORDER Issue notice. Notice is accepted by Mr. Ramesh Singh, learned standing counsel on behalf of respondent no. 1. Let notice be issued to the remaining respondents to be served through all modes. Counter affidavit be filed within a period of four weeks. Rejoinder, if any, be filed within a period of two weeks thereafter. T .....

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..... rt for seeking directions to the Petitioner for the payment of its dues. The said petition was disposed of with directions that the writ petition be treated as a representation to the Competent Authority who would examine and inform the petitioner about their decision on the fee within a period of eight weeks of receipt of the order. In compliance of directions issued by this Court, the Respondent .....

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..... order dated 19.09.2019 of Respondent no. 1 is without jurisdiction. He submits that the fee paid to the Respondent no. 2 is within the statutory scheme provided in the Income Tax Act. He further refers to Section 293 of the Income Tax Act which provides that no suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act. He submits that once t .....

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..... lso refers to the decision of the Division Bench of this Court in LPA 91/2019 titled M/s Bharat Heavy Electricals Ltd vs. Micro and Small Enterprises Anr. This issue would require consideration. I am of the prima facie view that once Respondent no. 2 has been paid its statutory audit fees, in terms of the orders passed by this Court, the jurisdiction of MSME Council could not have been invoked. .....

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