Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2020 (2) TMI 672

..... HELD THAT:- By way of an ad-interim-order, we directed the applicant herein to deposit an amount of ₹ 50,40,972/- towards tax, with the respondent No.2 and an amount of ₹ 50,40,972/- towards the penalty, in the form of the Bank Guarantee of any Nationalized Bank - It is not in dispute that our order, dated 10.01.2020, has been fully complied with by the applicant herein. However, surprisingly, a notice dated 5th February, 2020, in Form GST-MOV-10, came to be issued. In all, four separate notices, in Form GST-MOV-10, came to be issued for four different vehicles. The understanding of the authority is that since the notice under Section 129(3) of the Act is dated 31st December, 2019, the applicant ought to have deposited the amoun .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ices issued in Form GST MOV-10 received by the Applicant on 05.02.2020. C. Your Lordship be pleased to pass any such other orders that may be deemed fit, just and proper in the interest of justice. 3. In the main matter, i.e. Special Civil Application No.728 of 2020, this Court, on 10.01.2020, has passed the following order: 1. Rule returnable on 12/02/2020. Mr. Chintan Dave, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.2, 3, and 5. The respondents nos.1 and 4 shall be served by Registered Post Acknowledgment with Due. 2. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ-applicant has made out a strong prim .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... rect service is permitted. 4. The subject matter of challenge in the main matter is the notice, issued by the authority, under Section 129(3) of the Act i.e. Form GST-MOV-07 as well as the order passed by the authority in Form GST-MOV-09. 5. By way of an ad-interim-order, we directed the applicant herein to deposit an amount of ₹ 50,40,972/- towards tax, with the respondent No.2 and an amount of ₹ 50,40,972/- towards the penalty, in the form of the Bank Guarantee of any Nationalized Bank. 6. It is not in dispute that our order, dated 10.01.2020, has been fully complied with by the applicant herein. However, surprisingly, a notice dated 5th February, 2020, in Form GST-MOV-10, came to be issued. In all, four separate notices, in F .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... proceedings shall be initiated in accordance with the provisions of section 130. Accordingly, in view of the Section 129(6) of the CGST Act, 2017, M/s. ABB India Limited had to comply with the directions given in the instant case by the Hon ble High Court of Gujarat in their interim order, by 14.01.2014 (being fourteen day of issuance of the order of detention in GST MOV-06 dated 31.12.2019.) However, Shri Rajneesh B. Kulkarni, Authorized Signatory of M/s. ABB India Limited come forward on 24.01.2020 and submitted a letter dated 24.01.2020 attached therewith a copy of GSTR3B as proof of payment of Tax amounting to ₹ 50,40,972/- made on 20.01.2020 and furnished a Bank Guarantee No.0419620BG0000007 dated 22.01.2020 for the amount of  .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... anding of the authority is that since the notice under Section 129(3) of the Act is dated 31st December, 2019, the applicant ought to have deposited the amount, towards tax and penalty, within 14 days thereof, and the failure, to deposit such amount, would entail the consequences of notice in Form GST-MOV-10. 10. We may only say that there is no question of looking into Section 129(6) of the Act, more particularly, when this Court has passed a specific order dated 10th January, 2020. We fail to understand on what basis the period of 14 days came to be calculated for the purpose of issuing GST-MOV-10. 11. Besides the above, we take notice of the fact that except Section 129(6) of the Act, there is no other ground for the purpose of issuing n .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||