Case Law Details
Bhagwati Agency Vs Assistant Commissioner, GST & Central Excise (Orissa High Court)
1. This matter is taken up through Hybrid Arrangement (Virtual/Physical Mode).
2. Heard Mr. Sidhhartha Ray, learned Senior Counsel assisted by Mr. S.K. Sahu, learned counsel appearing for the petitioner. We have also heard Mr. A. Kedia, learned Standing Counsel appearing for the Central GST, Central Excise and Custom.
3. By means of this petition, the petitioner has urged this court to quash the attachment as imposed in pursuance to Section 79(1) (c) of the CGST Act, 2017.
4. It has been admitted by the petitioner that he had outstanding on account of the Service Tax to the extent of Rs. 24,99,377/-. But in terms of the scheme called Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, his proposal for tax relief was approved by the authority. Tax reliefs to the extent of Rs.14,99,624.40/- was accorded in favour of the petitioner, reducing the outstanding to Rs.9,99,749.60/-. It is also an admitted position that the petitioner was supposed to make such payment by 31.03.2020 for deriving the tax reliefs. But the petitioner did not deposit the said amount.
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