Back
ARUP KUMAR GOSWAMI, RAJANI DUBEY
Univabas Sleepers Private Limited, Mig-11, Padmanabhpur, Durg Through Its Director Shamit Verma, S/o. Shri M. P. Verma – Appellant
Versus
Commissioner of Commercial Tax, C. G. S. T. Bhavan Atal Nagar, Sector-19, Naya Raipur (CGG) – Respondent
JUDGMENT :
1. Heard Mr.Moolchand Jain, learned counsel for the applicant. Also heard Mr.Vikram Sharma, learned Deputy Government Advocate, appearing for the respondent.
2. Today is fixed for consideration of the interim prayer made by the applicant, as made in I.A.Nos.01 of 2022 in both the cases.
3. These Tax Cases have arisen on application(s) filed under Section 55 of the Chhattisgarh Value Added Tax, 2005 read with Section 13 of the Chhattisgarh Entry Tax Act, 1976.
4. Mr.Jain submits that the principal amount of entry tax has already been deposited and post-dated cheques towards payment of interest have also been delivered to the respondent. He submits that if the aforesaid cheques issued for payment of interest are allowed to be encashed, the petitioner will suffer irreparable loss and injury.
5. Mr.Sharma submits that in an application for reference such as under Section 55 of the Chhattisgarh Value Added Tax, 2005 read with Section 13 of the Chhattisgarh Entry Tax Act, 1976, this Court does not have jurisdiction to pass any interim order. To support the contention, he has relied on the decision rendered by the Hon’ble Supreme Court in the case of Commissioner of Income Tax,
The High Court's jurisdiction in reference matters under the Chhattisgarh Value Added Sales Tax Act is advisory and limited to questions of law arising from the Tribunal's order.
Statutory rights to appeal cannot be compromised due to governmental inaction, and consistency must be maintained in interim orders affecting pre-deposit requirements.
GST Appellate Tribunal possesses inherent jurisdiction to grant interim stay on recovery proceedings pending appeal, incidental to powers under Sections 111 & 113 CGST Act to pass orders as it thinks....
The court emphasized the necessity for uniformity in interim relief, ensuring that no litigant is penalized for the government's failure, thus advocating for consistency in deposit requirements under....
The proviso to Section 2(1) of the Chhattisgarh High Court Act bars appeals against interlocutory orders unless they determine rights significantly or have finality.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
