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TMI Blog2024 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... of the writ petitioner that it had submitted an application for compounding on 15 February 2018 and thus prior to the Guidelines for the Compounding of Offences under Direct Tax Laws, 2019 (2019 Guidelines) coming into force. We note that the 2019 Guidelines were issued in terms of a communication of 14 June 2019. In terms of the express stipulations contained in that communication itself, those guidelines were to come into effect from 17 June 2019 and be applicable to all applications for compounding which may be received on or after the aforesaid date. 3. It is the case of the writ petitioners that since its application for compounding had been made on 15 February 2018 itself, it would be the Guidelines for Compounding of Offences under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioners. Against the question at Serial No.8 of the Application as to 'Whether the Applicant has paid the amount of tax, interest, penalties and any other sum due relating to the offence', the Petitioners stated 'TDS was already deducted under the provisions of Income Tax Act, 1961. And hence interest and penalties were not payable.'" 6. Complaints subsequently came to be instituted against the petitioners in the Tis Hazari District Courts on 09 March 2018. This was followed by notices under Section 148 of the Act which came to be issued on 30 March 2018. 7. While the aforesaid application for compounding remained pending, the new 2019 Guidelines came into force in terms noted hereinabove. The petitioner while following up its origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Guidelines, it would be the erstwhile compounding guidelines which would apply. This since it is the stated case of the respondents that the 2019 Guidelines would have applied only to applications made or received after 17 June 2019. 10. In view of the aforesaid, we allow the instant writ petition and call upon the respondents to compute the compounding charges liable to be paid by the writ petitioner in accordance with the 2014 Guidelines, treating the application to have been first made on 15 February 2018. 11. Subject to the aforesaid computation exercise being completed and the petitioner depositing the compounding charges, the application may be processed further and disposed of in accordance with law. 12. In case there be any chal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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