GTS Coal Sales Vs DGGI, Delhi
Date: November 24, 2022
Subject Matter
Determination on the issue of leviablity of tax by the court will certainly hamper the entire investigation and is unwarranted
Summary
We are of the considered view that at this stage any determination on the issue of leviablity of tax; whether @ of 12% or whether @ 18 % will certainly hamper the entire investigation as well as the same is not warranted also, inasmuch as, one servic…
Heard learned counsel for the parties. 2. Since issues involved in both these writ applications are common, as such the same are heard together and being disposed of by this common order. 3. The petitioners in both these writ applications have prayed for a direction to refund the involuntarily deposited amount of Rs. 60 lac in W.P.(T) No. 1539 of 2021 and Rs. 47,64,900/- in W.P.(T) No. 14 of 2021…