V.N. Mehta & Company Vs Assistant Commissioner
Date: November 8, 2019
Subject Matter
Section 79 (Recovery of Tax) cannot be invoked on mere admission of liability.
Summary
1. It is seen that except issuing the proceedings under Section 79, no other proceedings was ever issued against the petitioner determining their tax etc., liability, amounting to Rs.53,28,645/- as claimed in the impugned proceedings. Section 79 of t…
This writ petition is led challenging the proceedings of the first respondent dated 07.08.2019 addressed to the fourth respondent through which, the fourth respondent was directed to recover a sum of Rs.53,28,645 /- maintained by the petitioner on the reason that the said sum on account of tax, cess, interest and penalty is payable by the petitioner under the provisions of the GST Act and th…