TMI Blog2013 (4) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... ascertained only in subsequent hearings of the case and the final outcome of the appeal is not of immediate imminence to the authority. After taking into account the balance of convenience between the parties and also the interest of the Revenue, the first respondent concluded that 25% of the disputed amount of the tax due, has to be paid by the petitioner on or before 20.03.2013 and with regard to the balance tax and penalty the petitioner was directed to file valid security in the form of Bank Guarantee obtained from any of the Nationalised Banks executed in favour of the Assessing Authority. Thus the indulgence shown by the Assessing Authority in a lenient way cannot be questioned by the petitioner, in this writ petition. The factors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending disposal of the appeal, the petitioner has filed this Writ Petition. 2. According to the petitioner, they are engaged by Indian Oil Corporation Limited (IOCL) as a service provider to carry on the job of operation and maintenance in their Petrol Bunk outlet premises named as COCO Unit (Company Owned Company Operated Outlet) called as "Swagat". While so, the 2nd respondent, based on the inspection report from the Enforcement Wing Officials with reference to inspection conducted by them on 29.10.2010 in the petrol bunk premises, by an order of assessment in TIN 33241123074/2007-08, dated 25.10.2012, assessed the petitioner by arriving deemed sales value on the ground that the petitioner has effected purchase of lubricant oils and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. 6. It is the case of the petitioner that they are engaged by IOCL as a service provider to carry on the job of operation and maintenance in their Petrol Bunk outlet premises named as COCO Unit , called as "Swagat". While so, the second respondent, based on the inspection report from the Enforcement Wing Officials with reference to inspection conducted by them on 29.10.2010 in the petrol bunk premises, by an order of assessment in TIN 33241123074/2007-08 dated 25.10.2012, assessed the petitioner by arriving in deemed sales value on the ground that the petitioner has effected purchase of lubricant oils and that the petitioner has not reported such sales and accordingly imposed tax and penalty ignoring the objections filed before pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to proceed against the Appellants, according to the provisions of the Revenue Recovery Act for collection of the arrears." 7. On a perusal of the entire order passed by the first respondent herein, viz., the Appellate Deputy Commissioner, it is revealed that much indulgence has been shown by them keeping in mind that the merits of the case will be ascertained only in subsequent hearings of the case and the final outcome of the appeal is not of immediate imminence to the authority. After taking into account the balance of convenience between the parties and also the interest of the Revenue, the first respondent has ultimately come to the conclusion that 25% of the disputed amount of the tax due, has to be paid by the petitioner on or befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
