TMI Blog2022 (9) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... osition to check and react to such wrongful deposits. Respondent No.5 is directed to ensure that the amounts which have been wrongly paid by Petitioner to Railways should be paid to the CGST authorities and SGST authorities within two weeks from today. Petition disposed off. - WRIT PETITION NO.2963 OF 2022 - - - Dated:- 5-9-2022 - K.R. SHRIRAM A.S. DOCTOR, JJ. Mr. Dharmendra J. Damani for Petitioner. Mr. Anil C. Singh, Additional Solicitor General a/w Mr. Jitendra B. Mishra i/by Ms. Pankti Shah for Respondent Nos. 1 to 6. Mr. Jitendra B. Mishra a/w Mr. Satyaprakash Sharma for Respondent No.7. Ms. Jyoti Chavan, AGP for Respondent No.8. P.C. : 1. The Petition has been filed through a Director of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby Petitioner was directed to attend in person or through an authorised representative along with the books of accounts and records for the Financial Year 2017-18. Petitioner responded by submitting requisite documents and by answering all the queries of the audit team to the best of its knowledge and ability. 6. During the course of audit, Petitioner realised that the issue is related to the amount of GST that Petitioner had paid to Railways, viz., through Respondent No.6. Petitioner addressed communications dated 3rd February 2022 and 23rd February 2022 to the office of Respondent Nos.4 and 5 seeking intervention on getting the issue of GST payment resolved for the last five years. Petitioner realised that though Petitioner was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the SGST and CGST, but has paid those amounts to Railways instead of paying it directly to the concerned tax authorities. In the Affidavit-in-Reply of Respondent No.5 it is stated that the amount mentioned can be refunded to Petitioner or if Petitioner wishes the amounts can be paid directly to the concerned authorities in the proportion mentioned in the invoice within such period as the Court may direct. 10. We have to note that this is a case where Petitioner has not attempted to evade any tax. This is a clear case where Petitioner has made a mistake and instead of paying the Government of India through the CGST authorities and the State of Maharashtra through the SGST authorities, the entire amount has been paid to Government of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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