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SUPREME COURT OF INDIA
A.M. Khanwilkar, Dinesh Maheshwari, JJ.
C. Pradeep - Petitioner
Versus
The Commissioner of GST And Central Excise Selam & Anr. - Respondents
Petition(s) for Special Leave to Appeal (Crl.) No(s). 6834/2019
Decided On : 06-08-2019
Section 132 - Central Goods and Services Tax Act, 2017 - Assessment Proceedings - Deposit of disputed liability pending appeal
Fact of the Case:
The petitioner seeks relief from invoking Section 132 of the Central Goods and Services Tax Act, 2017 due to incomplete assessment for the relevant period by the Department.
Finding of the Court:
The court orders the petitioner to deposit Rs. 2,00,00,000/- to the credit of the Commissioner of GST & Central Excise, Salem, Tamil Nadu within ten days, with a provision for no coercive action against the petitioner for one week pending the deposit.
Issues: Incomplete assessment for the relevant period, invoking Section 132 of the Central Goods and Services Tax Act, 2017, and the petitioner's appeal rights.
Ratio Decidendi: The court's decision is influenced by the statutory stipulation allowing the petitioner to file an appeal upon deposit of only 10% of the disputed liability, and the willingness of the petitioner to deposit the required amount within one week.
Final Decision: The court grants the petitioner one week to deposit Rs. 2,00,00,000/- and orders no coercive action to be taken against the petitioner during this period, with the matter listed for further hearing on 12.09.2019.
ORDER :
1. Learned counsel for the petitioner submits that indisputably assessment for the relevant period has not been completed by the Department so far. In which case, invoking Section 132 of the Central Goods and Services Tax Act, 2017 does not arise. He further submits that, even if, the alleged liability of Rs. 19 crores as is assumed by the Department is accepted, it is open to the petitioner to file appeal after the assessment order is passed; and as per the statutory stipulation, such appeal could be filed upon deposit of only 10% of the disputed liability. In that event, the deposit amount may not exceed Rs. 2,00,00,000/-(Rupees Two Crores), which the petitioner is willing to deposit within one week from today without prejudice to his rights and contentions in the assessment proceedings and the appeal to be filed thereafter, if required.
2. Issue notice on condition that the petitioner shall deposit Rs. 2,00,00,000/-(Rupees Two Crores) to the credit of C.No. IV/16/27/201HPU on the file of the Commissioner of GST & Central Excise, Salem, Tamil Nadu and produce receipt in that behalf in the Registry of this Court within ten days from today, failing which the special leave petition shall stand dismissed for non- prosecution without further reference to the Court.
3. Subject to the above, notice returnable within three weeks.
4. Dasti, in addition, is permitted.
5. For a period of one week, no coercive action be taken against the petitioner in connection with the alleged offence and the interim protection will continue upon production of receipt in the Registry about the deposit made with the Department within one week from today, until the disposal of this Special Leave Petition.
6. List the matter on 12.09.2019.
7. Liberty to serve the Standing Counsel for the State of Madras is granted.
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