9911796707
TMI Blog2024 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... in time, it is for the Authorities under the respective GST enactments to recover and collect the same from the petitioner in the manner known to law under Section 63 or Section 73 or under Section 74 of the respective GST enactments. In case the petitioner has failed to file Returns or had failed to obtain registration under the provisions of respective GST enactments, the Authorities under the respective GST enactments were empowered to initiate proceedings under Section 63 of respective GST enactments. In this case, it is noticed that the petitioner had obtained registration, which was subsequently cancelled on 09.04.2019. The petitioner has also filed that receipts on the sales during the period. The petitioner may have evaded tax. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one month advance money being a sum of Rs. 3,12,700/- deposited with the 2nd respondent for collecting the bottles and to sell snacks in the bar attached to TASMAC shop No.10699, Tirunelveli with interest. 5. This Writ Petition was disposed of with the following observations: During the pendency of the writ petition, TASMAC has passed an order rejecting the writ petitioner s request. An endorsement dated 04.07.2022 has been passed by the District Manager. It is for the petitioner to question the same in the manner known to law. 2. With this liberty to the petitioner, the writ petition is disposed of. No costs. 6. It is the case of the petitioner that the petitioner was a licencee for running bar between 01.01.2018 and 28.02.2019 for sellin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he GST filing receipts stating that he has paid the GST amounts. The same itself is questionable, as there is no acknowledgment received from the GST Department for receipt of payment of GST @ 18% from the petitioner for his services and sales and license payable to TASMAC. There is no calculation provided to determine the amounts based on which the GST calculation was allegedly made by the petitioner. The GST payable for this entire license calculated from 99% of the total license fee for the said period which is 99% of the total license fee of Rs. 31,47,910/- being Rs. 5,60,957.56/-. The GST obligation was to the account of the License Holder and is specifically so mentioned in the License Certificate issued to the petitioner. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the respective GST enactments were empowered to initiate proceedings under Section 63 of respective GST enactments. 14. In this case, it is noticed that the petitioner had obtained registration, which was subsequently cancelled on 09.04.2019. The petitioner has also filed that receipts on the sales during the period. The petitioner may have evaded tax. However, such evasion of tax could not be justify by retention of the security deposit and one month advance paid by the petitioner at the time of granting the licence to the petitioner. It is for the concerned officer under the provisions of respective GST Act, 2017 to recover the same in the manner known to law from the petitioner. The second respondent cannot be retain the amount an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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