M/S.Ashok Leyland Limited v. The Deputy Commissioner (St)-Iii
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 19.10.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH M/s.Ashok Leyland Limited (represented by the GM-Indirect Taxation Mr.Kishore Raj Singh Chauhan) No.1, Sardhar Patel road, Guindy, Chennai - 600 032.
... Petitioner Vs 1.The Deputy Commissioner (ST) -III, Large Taxpayers Unit, 4th Floor, Integrated Commercial Taxes Department, Nandanam, Chennai - 600 035.
2.The Joint Commissioner (CT) Appeals, PAPJM Annexe Building, III Floor, Greams Road, Chennai - 600 006.
... Respondents PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records on the files of the 2nd respondent herein in his proceedings in SP No.16/2022 in A.P.No.CST/21/2022 dated 20.09.2022 and quash the same insofar as it relates to the direction to furnish Security/Bank Guarantee for an amount of Rs.65,95,024/-.
For Petitioner : Mr.S.Sarath Kumar
For Respondents : Mrs.K.Vasanthamala, Government Advocate
O R D E R
Mrs.K.Vasanthamala, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter finally, even at the stage of admission. Hence, by consent of both sides, this Writ Petition is taken up for final disposal, even at the stage of admission.
2. The prayer in this writ petition is for issuance of writ of Certiorari calling for the records on the file of the 2nd respondent herein in S.P.No.16/2022 in A.P.No.CST/21/2022, dated 20.09.2022 and quash the same insofar as it relates to furnishing of security is concerned only.
3. The assessment year in question is 2011-12. The second respondent, vide impugned order, while admitting that the petitioner had already paid a sum of Rs.32,97,513/-, being 25% of the disputed tax, directed the petitioner to pay a sum of Rs.32,97.512/- and furnish valid security by way of bank guarantee in respect of the balance of tax for an amount of Rs.65,95,024/- on or before 20.10.2022.
4. Learned counsel for the petitioner submits that the direction to pay a sum of Rs.32,97,512/- has been complied with by the petitioner. He further submits that the petitioner is aggrieved against the condition imposed by the
second respondent in regard to the furnishing of bank guarantee for the balance of the disputed tax and requests that the same be modified by directing the petitioner to furnish a personal bond instead of bank guarantee as directed by the first appellate authority.
5. Identical requests made have been considered by this Court favourably and the conditional order modified by permitting the petitioner to furnish a personal bond in the place of bank guarantee as directed by the appellate authorities. The order of this Court, dated 31.08.2018 in Writ Petition No.22427 of 2018 is one such.
6. Mrs.K.Vasanthamala, learned Government Advocate appearing on behalf of the respondents fairly does not dispute the aforesaid position or contest the request made.
7. In light of the aforesaid and taking into account the position that the petitioner has remitted 50% of the disputed tax, the petitioner is permitted to furnish a personal bond in respect of the balance of tax, to the tune of Rs.65,95,024/- within a period of four (4) weeks from today. Subject to the furnishing of personal bond by the petitioner, there shall be an order of stay of balance of the disputed tax till the disposal of the appeal by the first appellate authority. It is made clear that impugned order dated 20.09.2022 stands modified to this limited extent alone.
Dr.ANITA SUMANTH, J.
8. The Writ Petition is disposed in the aforesaid terms. No costs. Connected Miscellaneous Petition is closed.
Sl 19.10.2022 Index : Yes / No Speaking Order To 1.The Deputy Commissioner (ST) -III, Large Taxpayers Unit, 4th Floor, Integrated Commercial Taxes Department, Nandanam, Chennai - 600 035.
2.The Joint Commissioner (CT) Appeals, PAPJM Annexe Building, III Floor, Greams Road, Chennai - 600 006.