2018 Taxo.online 482

W.P.(C) 10999/2018 dated 20.11.2018





Sanjiv Khanna, Justice & Anup Jairam Bhambhani, Justice


High Court


Represented by: –

Petitioner: – Mr. Abhishek A. Rastogi and Ms. Rashmi Deshpande, Advocates for petitioner, Mr. Atul Kumar and Mr. Harshit Sanwal, Advocates for applicant

Respondent: – Mr. Vinod Diwakar, CGSC for R-1, Mr. Amit Bansal, Sr. Standing Counsel for R-2 to R-4, Mr. Gargi Sethi, Advocate

Order: –

C.M. APPL. No. 42816/2018 (Exemption)

Exemption is allowed subject to just exceptions. Application disposed of.

W.P.(C) No. 10999/2018

Counsel for the respondent has obtained instructions and stated that the impugned order is not appealable. Issue notice returnable on 19.02.2019.

C.M. APPL. No. 48246/2018 (for impleadment)

Issue notice returnable on 19.02.2019.

C.M. APPL. No. 42815/2018 (for stay)

  1. This is an application for stay of the impugned order passed by the second respondent dated 18.09.2018.
  2. We have issued notice in the present writ petition as the matter requires consideration. Counsel for the petitioner has drawn our attention to the computation made vide paragraphs 32 onwards. The petitioner, it is stated, had paid VAT under the pre-GST regime. Input tax credit of Rs.8.69 crores was claimed under the post GST regime for period between 1 st July, 2017 to 28th February, 2018. Rs.7.16 crores was paid in cash in August, 2017 and Rs.5.39 crores was paid through input tax credit. No tax has been paid thereafter. It is stated that the last instalment was accounted for making adjustment against input tax credit. In other words, total amount paid in cash or input tax credit was Rs.12.56 crores.
  3. Counsel for respondents state that the total amount collected from VAT/buyers under the GST regime is Rs.18.37 crores.
  4. Our attention has also been drawn to the letter dated 05.10.2018 written by the petitioner wherein it is recorded that the petitioner had offered to pay an amount of Rs.5,11,60,450/- to resolve the issue amicably with the customers.
  5. Learned counsel for the petitioner submits that this figure of Rs.5,11,60,450/- was for the entire GST payable on the project and was not for the period up to 28.02.2018.
  6. Be that as it may, as an interim arrangement, we direct the petitioner to deposit of Rs.5,11,60,450/- with the respondent authorities within 3 weeks from today. On the deposit being made, the same would be converted into an interest bearing FDR for a period of nine months. The FDR amount and the interest accrued thereon would abide by further orders of this Court.
  7. It is made clear that this is only an interim arrangement and the Court has not expressed any firm and final view.
  8. Reply to the application may be filed by the respondents within four weeks. Rejoinder, if any, be filed within four weeks after service of reply.

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