Dept. can’t recover balance amount if petitioner already paid more than pre-deposit: HC

 ​    Case Details: Vihaan Networks Ltd. … Continue reading “Dept. can’t recover balance amount if petitioner already paid more than pre-deposit: HC”
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Case Details: Vihaan Networks Ltd. v. State of Bihar – [2023] 148 taxmann.com 257 (Patna)

Judiciary and Counsel Details

Chakradhari Sharan Singh, ACJ, Madhuresh Prasad, J.
Deepro Sen & Hrishikesh, Advs. for the Petitioner.
Vikash Kumar for the Respondent.

Facts of the Case

The petitioner was a company registered under GST and it received a show cause notice (SCN) from the department to furnish returns, records, books of accounts and other evidence in support of the claim for the carry forward of credit under TRAN-1. It responded to the notice and thereafter an order imposing demand was issued.

It was submitted that the order was passed without hearing and demand after some reduction was upheld in appellate order. It filed writ petition contending that the department insisted on recovery of entire amount.

High Court Held

The Honorable High Court noted that the petitioner had already deposited amount more than 20% required as pre-deposit for filing appeal before Tribunal. The Government had acknowledged difficulties in availing remedy of appeal before Appellate Tribunal due to non-constitution of Tribunal and time-limit for filing appeals has been extended. Therefore, the statutory right of petitioner still survives and is not barred by limitation. Thus, it was held that it would be unjust to recover balance amount from petitioner when amount more than pre-deposit had been paid already.

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