Court dismisses petition to quash recovery notice for GST deposit by Government contractor.

The court dismissed the petition seeking to quash a recovery notice issued by the Garrison Engineer regarding GST deposit for completed work. The petitioner, a Government contractor, did not contest the liability for the GST deposit, leading to the court's decision to reject the petition. The court emphasized the importance of fulfilling tax obligations and ruled that there were no legal grounds to support the request for an installment schedule for the GST deposit.

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Issues:
Quashing of recovery notice dated 12.06.2019 issued by the Garrison Engineer (West), Military Engineer Services (MES) Department, Ferozepur Cantt., Punjab regarding GST deposit for completed work.

Analysis:
The petition was filed under Article 226 of the Constitution of India seeking to quash the recovery notice issued by the Garrison Engineer. The petitioner, a Government contractor, had completed the work in October 2018 and was issued a completion certificate along with submitting the final bill. The impugned notice demanded the deposit of GST related to the completed work and bill payment. The petitioner's counsel did not dispute the liability for the GST deposit. The court noted that since the petitioner did not contest the GST deposit requirement, there was no basis for interference.

The petitioner's counsel requested for an installment schedule to allow reasonable time for the GST deposit. However, the court rejected this request as no legal provision was cited to support such a request. Ultimately, the petition was dismissed by the court. The judgment underscores the importance of complying with tax obligations and the lack of legal grounds for requesting an installment schedule for the GST deposit.

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