9911796707
TMI Blog2024 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the learned Division Bench. Thus, when the demand of the respondent-department with respect to payment of ₹ 9 Crores by the assessee-company still stands and further demand of ₹ 4,46,00,000/- has been raised by the respondents against the assessee-company, and the said issue is still pending adjudication before the learned Division Bench in W.P.(C) 9311/2022, it cannot be said that the proceedings against the assessee-company, have been closed. This Court also takes note of the submissions made by learned counsel for the respondents that the respondents cannot go beyond their Scheme, as no discretion is vested with the respondents to release any amount towards the reward, before finalization of the proceedings against the assessee-company - it is held that there is no willful and deliberate disobedience of the order by the respondents. The petition is disposed off. - HON'BLE MS. JUSTICE MINI PUSHKARNA For the Petitioners Through: Mr. Sanjay Mani Tripathi, Advocate (M: 9910396889) For the Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Mr. Jatin Kr. Gaur, Ms. Pritika Nagpal, Advocates (M: 9717153109) JUDGMENT MINI PUSHKARN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nspector, who Provided the input about the information to the officer at Sr. No. 5 i.e. Rajesh Tomar and provided key-data to the officer at Sr. No. 6 i.e. Pankaj Kudeshiya and played a key role in arresting Shri Sushil Kumar Jain the prime accused. Attended to court related matters . 14. Likewise, Sl. No. 5 reference to whom has been made is adverted as Rajesh Tomar, Superintendent who is said to have gathered and developed an information and later deployed the officers Shri Pankaj Kudeshiya and Shri B. M. with senior officers. 15. The pleadings in this case are clear that the petitioner provided what is characterised by the respondents themselves as basic information . During the submissions, learned counsel had relied upon certain show cause notices sought to have been issued to JV Industries sister concern to show that parallel line of investigation existed. Yet the proximity of the information provided by the petitioner on 12.11.2007 and the subsequent raid, which took place in December, 2007, in the opinion of this is Court decisive for a conclsion that the basic information provided in this case was also of a significant character. Therefore, it is held that the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. However, at that stage, no directions were issued for disbursement of the reward as this court was informed that that the assessee had filed an appeal before the Central Excise and Service Tax Tribunal (CESTAT) against the orders passed and was contesting the proceedings initiated by the department. 4. This Court had also noted that the interim reward had already been granted by the department to some of its officers and had left it to the concerned authorities to exercise their discretion to pass appropriate orders regarding disbursement of interim award to the petitioners. 5. Pursuant to the aforesaid directions, the respondents had examined the petitioner's request for an interim reward and had declined the same by an order dated 31.07.2014. A plain reading of the said order indicates that the reward was not disbursed to the petitioners because at the material time, the assessee's appeal was pending before the CESTAT. It is noticed that more than five years have since elapsed and it is expected that the assessee's appeal would have been disposed of. 6. The grievance of the petitioners is that they are not aware of the status of the appeal, as no details have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lect the interim reward of Rs. 5,00,000/- from the office of the Commissioner, CGST Delhi East, without prejudice to their rights and contentions in the present petition. The petitioners are at liberty to collect the interim reward, without prejudice to their rights and contentions. 7. At the request of the petitioners, the Commissioner, CGST, Delhi East, is impleaded as a party in the present case. Let amended memo of parties be filed by the petitioners accordingly within a period of four weeks. 8. List on 20th January, 2023. 6. By referring to the aforesaid order, it is submitted that the said order clearly recorded the communication dated 7th April, 2022 from the Deputy Commissioner (Legal), CGST East, confirming the finalization of the case against M/s J.V. Industries Pvt. Ltd. and that no further appeal was pending in the matter. Thus, it is submitted that since no further appeal was pending in the matter, the matter pertaining to the amount payable by the assessee, i.e., M/s J.V. Industries Pvt. Ltd., stood finalized. Hence, the petitioners are entitled to release of the reward in their favour. 7. Learned counsel for the petitioners has drawn the attention of this Court to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the said petition is now listed for hearing on 16th July, 2024. He, thus, submits that it cannot be considered that the matter pertaining to payment of Central Excise Tax by the assessee-company, has become final. 10. Learned counsel for respondents also draws the attention of this Court to the additional affidavit filed on behalf of the Commissioner, GST, wherein it has categorically been stated that pursuant to the final reward, the requisite amount of reward shall be released to the petitioners. He further submits that the interim reward of ₹ 5 Lacs has been sanctioned in favour of the petitioners, which the petitioners have still not collected. 11. In rejoinder, learned counsel for the petitioner submits that as recorded in the order dated 01st December, 2023, since the assessee has not disputed his complete liability, the petitioner can be released the full amount of the reward even at this stage. 12. Having heard learned counsels for the parties, it would be relevant to refer to the Scheme of respondents with respect to release of reward, relevant portions of which read as under: xxx xxx xxx 7. PAYMENT OF FINAL REWARD 7.1 Final rewards, both to Government Servant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
