Surendra Bhati vs. Union Of INDIA And 3 Others

WRIC/27500/2023HC AllahabadGSTCNR UPHC01176810202323 August 20231 pages
For Petitioner: Vikas Srivastava
AI SummaryRemanded

Held

The Court disposed of the writ petition without entering into the merits of the case. It directed that if the petitioner files a copy of the order before respondent no. 3, along with any supplementary objections, respondent no. 3 shall fix a short date for hearing and pass an appropriate reasoned order within four weeks from the date of the petitioner's first compliance. Furthermore, the Court ordered that no coercive measures shall be adopted against the petitioner in pursuance of the impugned show cause notice for a period of eight weeks from the date of the order or until the disposal of the objection, whichever is earlier. The Court did not decide the correctness of the computation of the amounts in dispute.

Facts

The petitioner, Surendra Bhati, has challenged a notice dated March 20, 2023, issued by the respondent authorities. The notice seeks recovery of Rs. 3,19,88,395.60/- towards arrears of land license fee and Rs. 57,57,911.21/- towards GST liability. The petitioner, through a written objection dated May 15, 2023, has raised disputes concerning the computation of the claimed arrears. The Additional Solicitor General of India (A.S.G.I.) stated that the respondent no. 3 would examine the petitioner's grievance and pass a reasoned order within one month, after providing a hearing opportunity.

Key Issues

1. Whether the respondent authorities have correctly computed the arrears of land license fee and GST liability sought to be recovered from the petitioner, as per the relevant provisions of law and applicable circulars/precedents? Petitioner's Contention: The petitioner contends that there are disputes regarding the computation of the amounts claimed as arrears, as outlined in his written objection dated May 15, 2023. The petitioner implicitly argues that the recovery notice is premature or incorrect due to these disputed computations. Respondent's Contention: The respondent authorities, through the A.S.G.I., have not presented specific arguments on the merits of the computation dispute. Instead, they have agreed to look into the grievance and pass a reasoned order.

AI-generated summary — verify with the full judgment below

Neutral Citation No. - 2023:AHC:170884-DB Court No. - 39 Case :- WRIT - C No. - 27500 of 2023 Petitioner :- Surendra Bhati Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Vikas Srivastava Counsel for Respondent :- A.S.G.I. Hon'ble Saumitra Dayal Singh,J. Hon'ble Rajendra Kumar-IV,J.

1.

Heard Sri Vikas Srivastava, learned counsel for the petitioner and Sri Krishna Agarwal, learned counsel for the Union of India.

2.

Challenge has been raised to the notice dated 20.03.2023 issued to the petitioner seeking recovery of Rs. 3,19,88,395.60/- towards arrears of land license fee and Rs.57,57,911.21/- towards GST liability.

3.

At present, in terms of his written objection dated 15.05.2023, the petitioner has raised certain dispute as to computation of amount of arrears etc. being claimed by the respondent authorities.

4.

In view of the above, learned A.S.G.I. has stated that being the dispute, the respondent no. 3 would look into the grievance being raised by the petitioner and pass a reasoned order within a period of one month from today, after giving brief opportunity of hearing to the petitioner.

5.

In view of such statement made, without entering into the merit of

The judgment continues below.

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