Pooja Security And Manpower Services vs. Commissioner Of Goods And Services Tax, Gurugram
Held
The Court noted that the petitioner had deposited the tax demand along with interest and 25% of the penalty, with the dispute limited to the remaining 75% of the penalty. After some arguments, the learned counsel for the petitioner sought permission to withdraw the present writ petition to avail the benefit of an amnesty scheme floated on September 1, 2019. The Court allowed the withdrawal of the petition with the liberty to the petitioner to avail the benefit of the said amnesty scheme. The Court did not decide on the merits of the delay in filing the appeal or the penalty dispute itself, as the petition was dismissed as withdrawn.
Facts
The petitioner, Pooja Security & Manpower Services, a proprietorship concern registered for manpower and recruitment services, is challenging an order passed by the Commissioner (Appeals) CGST. The Assessee Officer had raised a demand of Rs. 1,43,04,248/- for the period 2009-2010 to 2013-2014, based on a show cause notice dated April 22, 2015, and an order dated September 26, 2017. The petitioner's statutory appeal before the Commissioner (Appeals) was dismissed on July 18, 2018, due to a delay of 109 days. The petitioner has since deposited the tax demand along with interest and 25% of the penalty, with the remaining dispute concerning 75% of the penalty amount. The present writ petition was filed after the dismissal of the appeal.
Key Issues
1. Whether the delay of 109 days in filing the statutory appeal before the Commissioner (Appeals) CGST was justifiable, thereby warranting condonation of delay and consideration of the appeal on merits? The petitioner argued that the delay was unintentional and that the merits of the case should be considered. The respondent revenue authority contended that the delay was substantial and that the statutory period for filing appeals must be adhered to. The petitioner also sought to withdraw the petition to avail the benefit of an amnesty scheme floated on September 1, 2019. The court had to decide whether to permit the withdrawal and grant liberty to avail the scheme.
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the decision, other than the general context of statutory appeals and penalty provisions.
AI-generated summary — verify with the full judgment below
#1# IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH.
Date of Decision:-25.11.2019 Pooja Security & Manpower Services. ......Petitioner. Versus Commissioner of Goods & Service Tax, Gurugram. ......Respondents. CORAM:- HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE GIRISH AGNIHOTRI Present:- Mr. Aalok Yadav, Advocate for the Petitioner. Mr. Tajender K. Joshi, Advocate for the respondent. *** JASWANT SINGH, J.(ORAL) Petitioner-proprietorship concern is registered with Service Tax Authorities for Manpower, Recruitment/Supply Agency Service and is an assessee for payment of service tax element. The total demand for a sum of Rs.1,43,04,248/- has been raised by the Assessee Officer vide order dated 26.09.2017 (P-3) upon the Show Cause Notice dated 22.04.2015 (P-1) for non payment of the stated tax liability for the assessment years commencing from the year 2009-2010 till 2013-2014. The appeal filed by the petitioner was dismissed by the Commissioner (Appeals) CGST vide order dated 18.07.2018 (P-13) on account of their being delay of 109 days in filing the statutory appeal. Hence the present VINAY MAHAJAN 2019.11.26 17:12 I at
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