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TMI Blog2024 (7) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... v Agarwal For the Respondent : Md. T.M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal ORDER This intra court appeal by the writ petitioner is directed against an interim order dated 25.01.2024 passed in WPA 28330 of 2023 by which the appellants were directed to deposit 20% of the disputed remaining unpaid interest within a time frame. 2. The learned advocate for the appellants contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contend that the order passed by the learned Single Bench is a discretionary order to secure the interest of revenue and there is no error in the said order. 5. The Hon'ble Supreme Court in Union of India and Others v. Concord Fortune Minerals India Private Limited reported in (2018) 12 SCC 279 pointed out that High Court while deciding the writ petition filed under Article 226 of the Constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of Section 112 unless the appellants has in full, paid such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him. 9. Thus clause (a) requires the registered taxpayer to pay the tax, interest, fine, fee and penalty arising from the impugned order which is subject matter of appeal as admitted by him. 10. Therefore, the discretion whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10% pre-deposit obligation is confined to the disputed tax quantum excluding penalty fee and interest. The court then proceeded to examine the legislative intent and held that the absence of any reference to disputed interest, fine, fee and penalty in Sub-clause (b) of Section 107(6) suggests a meticulous legislative choice. Reliance was placed on the decision of Hon'ble High Court in Praka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence. 14. For the above reasons, the appeal is allowed and that portion of the order passed by the learned Single Bench directing the petitioners to pay 20% of the remaining interest is set aside and the respondents are directed not to initiate any recovery proceedings till the writ petition is heard and disposed of. 15. The respondents are directed to file their affidavit-in-opposition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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