2018 Taxo.online 516

W.P.(C) 13194/2018 dated 06.12.2018





Central Goods & Services Tax Act, 2017

Section 171

Sanjiv Khanna, Justice & Anup Jairam Bhambhani, Justice

Partly in favour of assessee

High Court


Represented by: –

Petitioner: – Balbir Singh, Devanth, Vivek, Abhishek, Udit Jain

Respondent: – Anurag Ahluwalia, CGSC for R-1. Satish Aggarwala, Sr. Standing Counsel for Revenue

Order: –

CM APPL. 51189/2018

Exemption allowed subject to all just exceptions.

W.P.(C) 13194/2018 & CM APPL. 51190/2018

Issue notice returnable on 19th February, 2019.

Counsel for the respondents present on advance notice, accepts notice. Six weeks time is granted to the respondents to file counter affidavit. Rejoinder, if any, within four weeks after service of the counter affidavit. The petitioner has an option to deposit the amount of Rs.5,55,126/- or furnishing certificate from Hindustan Unilever Limited regarding deposit made by them to the Consumer Welfare Fund. The respondent would also independently verify the said position. In case Hindustan Unilever has already deposited the amount, no coercive steps for recovery would be taken. However, if Hindustan Unilever has not deposited Rs. 5,55,126/-, the writ petitioner would deposit the same amount within a period of four weeks from today. The deposit would be converted into FDR to earn interest and would abide by further order of this Court.

Dasti under signature of the Court Master.


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