TMI Blog2018 (9) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 12-7-2018 - Shri Pankaj Kumar Jaiswal And Shri Sunil Kumar Awasthi, JJ. For the Petitioner : Shri P. M. Choudhary, learned Senior Counsel with Shri A. Prabhawalkar, learned Counsel For the Respondents : Shri Piyush Shrivastava, learned Government Advocate ORDER PER P.K. JAISWAL, J. By this writ petition, the petitioner is praying for the following reliefs:- VII/ Relief Sought:- This Hon'ble Court may be pleased to issue: A) a writ of certiorari and/or any other appropriate writ, direction or order, requiring the respondents and in particular respondent No.1 to certify to this Hon'ble Court all the records of this case in which the impugned demand notice ( Annexure P/1 ) as also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the petitioner. 4. The stand of the State is that the notices under challenge are issued in respect of admitted tax liabilities of the petitioner and not against the Premier Industries (India) Limited to which the tax benefits under Clause 16.3(c) has been extended. As per the sanctioned scheme dated 15.1.2014, more particularly Clause 16.2.3 read with Clause 16.3, the benefits of the scheme were only available in respect to Premier Industries (India) Limited as defined in Clause 4.7 in Annexure-A of the said Scheme and not to the petitioner. 5. It is also come from the record that no relief has been granted to the petitioner either by the BIFR or by the State, the petitioner is, therefore, not entitled for any relief. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lities of the petitioner cannot be deferred in the grab of benefits granted to the transferor company PIIL. 8. It has also come on record that the petitioner has submitted its tax returns for the financial year 2013-14, 2014-15 and 2015-16. He has paid the amount of VAT for financial year 2013-14 and 2014-15, however, the petitioner after submitting the VAT for the financial years as mentioned hereinabove is now trying to avoid the payment of admitted balance amount of the VAT for the financial year 2015-16 despite submitting the tax return itself on 18.8.2015, 26.11.2015, 10.12.2016 and 28.4.2016. 9. Since the petitioner has not deposited the aforesaid admitted payable tax amount, the respondents have rightly issued the notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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