High CourtsDivision Bench(2020) 11 DEL CK 0137

Amorous Communication vs Commissioner Of Goods And Services Tax & Anr

Delhi High Court · Decided on 19 November 2020

HON’BLE JUDGES
Manmohan, J · Sanjeev Narula , J
RESULT
Disposed Of
CASE NUMBER
Civil Writ Petition No. 8893 Of 2020, Civil Miscellaneous Application No. 28648, 28649 Of 2020

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Judgment

58 paragraphs · 288 words

Assessment order no,"Date of

order",Tax period,"Assessment

Year","Total Amount Due

Tax

and Interest

150011166413,15.05.2014,"First

Quarter-

2012",2012-2013,62029.43

150011241663,15.05.2014,"Second

Quarter-

2012",2012-2013,82491.67

150082912552,13.03.2019,"Second

Quarter-

2014",2014-2015,9134.82

150082912563,13.03.2019,"Third

Quarter-

2014",2014-2015,5094.35

150082706695,30.11.2018,"First

Quarter-

2014",2014-2015,8415.82

150083259798,14.03.2020,"First

Quarter-

2015",2015-2016,47705.45

150083259828,14.03.2020,"Second

Quarter-

2015",2015-2016,21986.11

150083259873,14.03.2020,"Third

Quarter-

2015",2015-2016,8673.72

150083259914,14.03.2020,"Fourth

Quarter-

2015",2015-2016,28103.58

150082730774,27.12.2018,"Second

Quarter-

2015",2015-2016,776.00

150083118342,13.08.2019,"Fourth

Quarter-

2015",2015-2016,71376.68

150083127974,04.09.2019,"Second

Quarter-

2016",2016-2017,67630.79

250012062836,07.06.2014,"First

Quarter-

2012",2012-2013,49500.06

250012101289,07.06.2014,"Second

Quarter-

2012",2012-2013,67876.3

7.

Learned counsel for respondent states that as per the database, all the demands and penalties mentioned are available on the dealer login and also",,,,

available on ward incharge login and the uploading date be taken as order generated date. He clarifies that the order date mentioned in the table are,,,,

the assessment order date and the same are reflected in the dealer login and ward login.,,,,

8.

Since the demands and penalties are the basis on which the impugned writ of demand dated 29th September, 2020 has been issued, this Court is of",,,,

the view that petitioner must challenge the demands and penalties in accordance with the statutory mechanism.,,,,

9.

At this stage, Mr. Rajesh Mahna, learned counsel for the petitioner states that petitioner shall withdraw the present writ petition and challenge the",,,,

demands and penalties in accordance with the DVAT Act. The statement made by Mr. Rajesh Mahna is accepted by this Court and the petitioner is,,,,

held bound by the same. To facilitate the filing of the said proceedings, the writ of demand dated 29th September, 2020 is stayed for a period of six",,,,

weeks. All the rights and contentions of the parties are left open. With the aforesaid directions, present writ petition and pending applications stand",,,,

disposed of.,,,,

10.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.,,,,