2023-TIOL-1591-HC-MAD-GST
Everyday Banking Solutions Vs Asstt. Commissioner (ST)
GST - Petitioner is in the business of rendering service to financial institutions - Due to some technical glitch and practical difficulties, there was delay in payment of GST for the years 2017-2018 to 2021-2022 - Hence, a notice was issued by the respondent directing the petitioner to pay the interest of a sum of Rs.9,25,417/- for non-payment of GST in time during the relevant years within a period of 2 days - However, the petitioner had paid only a sum of Rs.2,69,877/- till date - Petitioner requests the Court to consider the facts and circumstances and provide sufficient time for payment of amount demanded by the respondent towards interest.
Held : Court feels that the time period of 2 days is not sufficient to make the payment of demanded amount by the petitioner - Hence, this Court is inclined to grant a period of 3 months' time to the petitioner for payment of balance amount demanded by the respondent towards interest in three instalments - Writ petition is disposed of: High Court [para 8, 10]
- Petition disposed of: MADRAS HIGH COURT
2023-TIOL-1590-HC-MAD-CUS
Pos Hyundai Steel Manufacturing India Pvt Ltd Vs Deputy CC
Cus - Petition is filed seeking for a direction to the 2nd respondent to issue a speaking order in respect of the denial of the benefit of S1.No.530 of Notification No.152/2009-Cus, in a time bound manner.
Held: It is the duty of the Officer to deal with the same in a proper perspective and provide reasons for denying the benefit of the exemption claimed - Therefore, this Court is of the view that the orders appear to be a non-speaking order and the same is liable to be set aside - While setting aside the order of the respondents, the matter is remitted back for re-adjudication preferably within a period of eight weeks – Petition disposed of: High Court [para 4, 5]
- Petition disposed of: MADRAS HIGH COURT
2023-TIOL-1589-HC-MAD-VAT
Eagle Earth Movers Pvt Ltd Vs STO
VAT - Petitioner seeks a direction to the first respondent to refund a sum of Rs.81,53,038/- which was recovered from the petitioner's bank account towards the alleged arrears of tax and penalty of the petitioner's sister concern M/s. Eagle Earth Movers as illegal and without jurisdiction and contrary to the provisions of the TNVAT Act, 2006.
Held: It is an admitted fact the petitioner entered into a business succession agreement dated 01.04.2012 with the petitioner's sister concern and by means of the said agreement the petitioner's sister concern transferred entire business, including all assets and liability in the name of the petitioner - Therefore, it has to be presumed that in the event, any business is carried on by the petitioner concern, the same would be deemed to have carried out only by the petitioner - Court has already set aside the impugned order of assessment passed against the petitioner's sister concern, quantifying the liability of Rs.81,53,038/- in respect of the assessment years 2012-13, 2013-14 and 2014-15 - In view of the order passed by this Court in setting aside the assessment made against the petitioner's sister concern, and the amount realized out of the attachment of the petitioner's bank account, Axis Bank, to an extent of Rs.81,53,038/-, is liable to be refunded - Writ Petition is disposed of by directing the first respondent to refund the sum of Rs.81,53,038/- to the petitioner's bank account within a period of six weeks: High Court [para 6.1, 6.2, 6.4]
- Petition disposed of: MADRAS HIGH COURT
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