TMI Blog2023 (12) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... corded differential treatment leading to discrimination and violation of Article 14 of the Constitution of India. The second aspect which requires to be given weight is that the assessee cannot be faulted for what is essentially a failure of the Government. The statute contemplates deposit of 10% plus 20% of the disputed tax liability before the first and second appellate authorities respectively. By imposing a demand of 50% in these matters, the assessees will be penalized for no fault of theirs - The grant of interim orders in the aforesaid manner made in the said orders passed by this Court balances the interests of revenue as well as the rights of the assessees. However, it needs to be clarified that it is always open to the Court to grant interim orders which are at variance with the aforesaid orders in peculiar facts and circumstances of a particular case while exercising writ jurisdiction in the interests of justice. The petitioner shall deposit 20% of the disputed tax liability in addition to the earlier deposit before the assessing authority (which is 10% of the disputed tax amount). Subject to the aforesaid deposit, the recovery proceedings of the balance amount sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1963, the State did not ask for any order for stay of operation of the judgment. That is quite often done. For the first time, on August 10, 1964 the State filed an application for stay of operation of the judgment of the High Court. The State did not take steps at the appropriate time. This Court on October 28, 1964 granted an interim order staying the operation of the High Court judgment. The interim order was made absolute on January 28, 1965 with certain conditions. The State cannot take advantage of its own wrong and lack of diligence. The State cannot contend that it was impossible to issue any notice within the period mentioned in Section 7(2) of the new Act. The State did not endeavour to obtain appropriate orders to surmount the difficulties by reason of the injunction against taking steps within the time contemplated in Section 7(2) of the new Act. The State is guilty of default. The State had remedies open to take steps by asking for modification of the order. The State had to assert the right that the State was entitled to demand taxes and the respondent was liable to pay the same. The State followed the policy of inactivity. Inactivity is not impossibility. The order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Matter requires consideration. 3. All respondents may file counter affidavit within a period of six weeks. Petitioner shall have two weeks thereafter to file rejoinder affidavit. 4. List thereafter. 5. In the meanwhile, it is directed that the petitioner shall deposit 30% of the disputed amount of tax in accordance with Section 112(8) of the Central Goods and Services Tax Act 2017 within a period of three weeks from today and in which event, the recovery proceedings for the balance amount of tax, penalty and fine under order dated 20.10.2021 for A.Y. 2019-20, shall remain stayed till disposal of the instant petition. 6. Any amount already deposited be adjusted against deposit to be made under this order. In M/S Nandan Sales Corporation vs. State Of U.P. And 2 Others (Writ Tax No. - 903 of 2023) the following order was passed: Heard learned counsel for the petitioner and the learned Standing Counsel for the State-respondents, revenue. Matter requires consideration. All respondents may file counter affidavit within four weeks. Petitioner shall have one week thereafter to file rejoinder affidavit. List thereafter. In the meanwhile, it is directed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Others (Civil Writ Jurisdiction Case No. 15438 of 2023) while deciding the interim application in similar facts also made the following directions: 6. This Court is, therefore, inclined to dispose of the instant writ petition in the following terms:- (i) Subject to deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, if not already deposited, in addition to the amount deposited earlier under Sub-Section (6) of Section 107 of the B.G.S.T. Act, the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act. The petitioner cannot be deprived of the benefit, due to non- constitution of the Tribunal by the respondents themselves. The recovery of balance amount, and any steps that may have been taken in this regard will thus be deemed to be stayed. It is not in dispute that similar relief has been granted by this Court in the case of SAJ Food Products Pvt. Ltd. vs. The State of Bihar Others in C.W.J.C. No. 15465 of 2022. (ii) The statutory relief of stay, on deposit of the statutory amount, however in the opinion of this Court, cannot be open ended. For balancing the equities, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at since order is being passed due to non- constitution of the Tribunal by the respondent-Authorities, the petitioner would be required to present/file his appeal under Section 112 of the B.G.S.T. Act, once the Tribunal is constituted and made functional and the President or the State President may enter office. The appeal would be required to be filed observing the statutory requirements after coming into existence of the Tribunal, for facilitating consideration of the appeal. (iii) In case the petitioner chooses not to avail the remedy of appeal by filing any appeal under Section 112 of the B.G.S.T. Act before the Tribunal within the period which may be specified upon constitution of the Tribunal, the respondent- authorities would be at liberty to proceed further in the matter, in accordance with law. The purpose of grant of interim orders in a lis and the need for consistency in granting orders in similar cases was underlined in Siliguri Municipality v. Amalendu Das reported at (1984) 2 SCC 436 . The relevant paragraph is reproduced hereunder: 4. We will be failing in our duty if we do not advert to a feature which causes us dismay and distress. On a previous occas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al leave is granted. Heard the counsel for the parties. After going through the record of the case it appears that one of the cases involving an identical point has already been admitted by the High Court but another identical petition was dismissed by the same High Court. This, therefore, creates a very anomalous position and there is a clear possibility of two contradictory judgments being rendered in the same case by the High Court. In these circumstances, we allow this appeal and set aside the order dismissing CWJC No. 183 of 1985. This appeal is remanded to the High Court to be heard along with CWJC No. 5728 of 1984 which is pending hearing. Similar view was taken by Supreme Court in Vinod Trading Co. v. Union of India reported at (1982) 2 SCC 40 . The ratio of the above holdings can be distilled in this manner. In congruent facts, identical interim orders are liable to be granted, otherwise an anomalous situation will be created where similarly situated persons will be accorded differential treatment leading to discrimination and violation of Article 14 of the Constitution of India. The second aspect which requires to be given weight is that the assessee cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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