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TMI Blog2024 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... the informers to the GST Department, of tax evasion by a company namely, M/s J.V. Industries Pvt. Ltd. Thus, the petitioners prayed that they were entitled to be given reward under the Reward Policy dated 20th June, 2001. 3. By way of the judgment dated 27th May, 2014, writ filed by the petitioner being W.P.(C) 12327/2009, was allowed in the following terms: "xxx xxx xxx 13. The question then is, were the respondents right in rejecting the petitioners claim for interim Reward altogether. The second question is whether given the circumstances of this case, were the respondents correct in arguing that what was provided was only 'basic information' which disentitled the petitioner for any relief under the Reward Policy of 2001. Whilst, this Court cannot obviously enter into the arena of what kind of information would be useful as that would be a matter of executive Policy, at the same time what is apparent is that the petitioner provided certain vital link or information normally called a "tip off" which led to its 'development' and further investigation by the respondents authorities. This is evident from the reply to the RTI queries provided to the petitioner herself when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents would in the light of this finding wish to grant Interim Reward during the pendency of CESTAT proceedings as they appear to have done in the case of their own officers or await the decision of the CESTAT, is left to the discretion of the authorities who shall after considering all the materials available on record, pass appropriate orders and communicate the same directly to the petitioner within four weeks from today. xxx xxx xxx" 4. Since the amount of reward was not paid to the petitioners, the present petition came to be filed. 5. Learned counsel for the petitioners has referred to the order dated 03rd November, 2022 passed in the present proceedings, which reads as under: "C.M. Appl. Nos. 19167/2022, 19317/2022, 41419/2022 These applications seek deletion of name of respondent nos. 1, 3 and 4 from the array of parties, respectively. The same are not opposed by learned counsel for the petitioners. In view of the aforesaid and considering the averments made in the present applications, same are allowed. The aforesaid applications stand disposed of accordingly. CONT.CAS(C) 91/2020 1. The present petition alleges willful disobedience of the directions contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners has drawn attention to a communication dated 07.04.2022 addressed by the Deputy Commissioner (Legal), CGST East to the petitioners, wherein it is stated as under:- "A case was booked against M/s J.V. Industries Pvt. Ltd. on the basis of information provided by the informer. Further, reference is invited to the Contempt Petition on the above cited matter in the Hon'ble High Court of Delhi. 2. The status of appeal has now been ascertained. Hon'ble CESTAT vide Final Order No. 51029/2021 in the matter of M/s J. V. Industries Pvt. Ltd. Vs Commissioner, Central GST & Central Excise, Delhi East, has dismissed the party's appeal as being withdrawn, since the party has filed a declaration under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019. No further appeal is pending in the matter. 3. In view of the above, appeal in the matter against M/s J. V. Industries Pvt. Ltd. has been concluded. Accordingly, this office has initiated the process for consideration of reward to the informer in the instant case." 3. In the light of the aforesaid communication, learned counsel for the petitioners submits that since the appeal has been disposed of by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing the learned counsel for the parties, it appears that the assessment of duty by the Customs has been assailed by the assessee/importer W.P. (C) 9311/2022, which is stated to be listed for hearing before a Division Bench of this Court on 11.12.2023. 5. During the course of arguments, learned counsel appearing for the petitioners referred to the copy of the Writ Petition filed by the assessee and inter alia it is submitted that since the assessee is not disputing his complete liability towards payment of duty, the respondents are duty bound to pay reward to the petitioner in terms of the scheme, copy of which is filed vide "Annexure R-2". 6. Let relevant documents filed in the W.P. (C) 9311/2022 with regard to admission about the duty payable by the assessee and reply of the Customs, if any, be placed on the record on behalf of the petitioners within four weeks from today. 7. Re-notify for final hearing on 10.01.2024 in the category of "End of Board" matters." 8. By referring to the aforesaid order, learned counsel for the petitioners submits that since assessee has not disputed his complete liability towards payment of duty, the respondents are duty bound to pay rew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited a sum of Rs. 4,40,00,000/- with the respondents. After the dismissal of the application of the assessee-company under the Resolution Scheme, a further amount of Rs. 4,46,00,000/- was demanded by the GST Department on account of non-payment of redemption by the assessee, which the assessee-company was directed to deposit. Against the aforesaid further demand of Rs. 4,46,00,000/-, the assessee-company has already filed a writ petition being W.P.(C) 9311/2022, which is pending adjudication before the learned Division Bench. 15. Thus, when the demand of the respondent-department with respect to payment of Rs. 9 Crores by the assessee-company still stands and further demand of Rs. 4,46,00,000/- has been raised by the respondents against the assessee-company, and the said issue is still pending adjudication before the learned Division Bench in W.P.(C) 9311/2022, it cannot be said that the proceedings against the assessee-company, have been closed. 16. This Court also notes the additional affidavit filed by the respondents, wherein it has been stated that the final reward disbursement shall be subject to closer of proceedings. The relevant portion of the said additional affidavi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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