9911796707
TMI Blog2024 (6) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... submission that the impugned order is without jurisdiction is not convincing. The reason is that the order on the face of it cannot be said to be without jurisdiction. It is not the argument of the learned counsel for petitioner that the authority passing the impugned order inherently lacked jurisdiction - it is not considered appropriate to enter into the disputed question of fact. Therefore, leaving it open to the petitioner to avail the statutory alternative remedy, if so advised, this Writ Petition is dismissed only on the ground of statutory alternative remedy. - THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI And THE HONOURABLE SMT JUSTICE FOR THE PETITIONER : ANUP KOUSHIK KARAVADI FOR THE RESPONDENT : SANTHI CHANDRA ORDER Heard Sri B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther manner whatsoever, the taxable person and the person to whom the business is so transferred shall, jointly and severally, be liable wholly or to the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person upto the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter. 6. Section 85(1) of the CGST Act uses the expression transfers his business . 7. Learned counsel for the petitioner placed reliance in the case of State of Karnataka v. Shreyas Papers (P) Ltd. (2006) 1 SCC 615 . The Hon ble Apex Court in the context of Section 29(2) of the State Financial Corporations Act, 1951 (SFC Act) and Section 15( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness or trade in whole or in part effects any change in the ownership thereof, in consequence of which the transferee succeeds in such business or trade, such person, who succeeds in the business, is liable to pay the dues. xxxxxxxxxxx. 10. There cannot be any dispute on the proposition of law, as laid down in the judgments (supra). But, the crucial question is whether there is transfer of business or not, which basically is a question of fact, and requires determination based on evidence or material to arrive at a definite finding. The impugned order records that there was transfer of business. We are of the view that such a question can well be determined by the appellate authority. It is not such a ground that cannot be taken before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
