Case LawWP No. 26187 of 2019
V.N. Mehta & Company Vs Assistant Commissioner
- Court:
- High Court
- Bench:
- Madras
- Date:
- November 8, 2019
- Type:
- Writ Petition
- Members:
- Ravichandrabaabu
Subject
Section 79 (Recovery of Tax) cannot be invoked on mere admission of liability.
Recovery
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…
Judgement
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…