TMI Blog2022 (3) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... ave paid the entire tax due to the department, within a period of four weeks from the date of receipt of a copy of this order - On receipt of such notice, the writ petitioner/first respondent shall submit their objections, if any, along with documentary evidence, within a period of two weeks thereafter. Appeal disposed off. - Writ Appeal No. 1441 of 2021 And C.M.P. No. 8962 of 2021 - - - Dated:- 23-2-2022 - Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice J.Sathya Narayana Prasad For the Appellants : Mr. Sankara Narayanan, Additional Solicitor General assisted by Mr. V. Sundareswaran Senior Standing Counsel For the Respondent-1 : Mr. Hari Radhakrishnan For the Respondent-2 : Mr. Prasanth Kiran Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers attached to the office of the first and second appellants have also recorded the statement of Thiru. S.A. Kumar, Managing Director of the firm, who said to have voluntarily given a statement, admitting the tax liability payable by the firm. The aforesaid S.A. Kumar also voluntarily admitted to pay the entire tax due in instalments. On the date of search, a sum of ₹ 1 crore was paid and the Managing Director of the firm also assured to clear the remaining amount towards tax due, as per the schedule of instalment given at the time of inspection. A week after the search, the writ petitioner/first respondent firm also paid another sum of ₹ 1 crore, as per the schedule of instalment. However, the writ petitioner/first respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot liable to pay tax for supply of goods under an un-registered brand name and usage of logo. In any event, the amount was paid by the writ petitioner/first respondent voluntarily and the question of exerting pressure to collect the tax amount does not arise. Therefore, the respondents have prayed for dismissal of the writ petition. 5. The learned Judge, upon appraisal of the facts pleaded by both sides, placed reliance on the interim order passed by the Division Bench of the Gujarat High Court in S.C.A. No. 3196 of 2021 in the case of M/s. Bhumi Associate vs. Union of India, through the Secretary. In that decision, the Division Bench has formulated certain guidelines for recovery of the tax due. It was specifically directed that no reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid decision to the facts pleaded by the writ petitioner/first respondent, the learned Judge allowed the writ petition and directed the appellants to refund the sum of ₹ 2 crore to the writ petitioner. 7. Assailing the order passed by the learned Judge, the learned Additional Solicitor General appearing for the appellants submitted that the transaction involved in this case is required to be taxed under the provisions of the Act. But on the other hand, such transaction has been suppressed by the writ petitioner/first respondent and only upon investigation, it was unearthed. The liability of the writ petitioner/first respondent crystallised by the writ petitoner themselves by virtue of the payments made in instalments, while so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence, within a period of two weeks thereafter. (iii) Thereafter, the appellants are directed to afford an opportunity of personal hearing to the writ petitioner/first respondent by specifying a date in advance. (iv) The writ petitioner/first respondent shall appear before the appellants on the date fixed for personal hearing and make their submissions (v) After hearing the writ petitioner/first respondent or their authorised representative on the date fixed for personal hearing, the appellants are directed to pass appropriate orders on merits determining the amount of tax, if any, payable by the writ petitioner/first respondent inter alia their entitlement to get refund of the sum of ₹ 2 crores already paid by them. Suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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