TaxTMI 
TaxTMI 
2019 (6) TMI 1383
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....be noted, the third respondent is Indian Overseas Bank and considering the nature of the matter, the third respondent is only in the nature of a Garnishee. Therefore, it will suffice if the order (which this Court shall now be passing in this writ petition) is communicated to the third respondent by the Registry. In other words, third respondent is only a formal party and is not an adversary in this lis. 3. In the aforesaid backdrop, with the consent of aforesaid learned counsel on both sides, the main writ petition itself is taken up, heard out and disposed of. 4. To be noted, this writ petition is listed in the motion list today after Revenue counsel accepted notice yesterday. Revenue counsel, who accepted notice yesterday, obtained ins....
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....h specificity, would essentially means 01.07.2017 to 30.11.2018. Though the financial year is from April of previous calender year to March of next calender year, in the instant case, GST regime kicked in only on 01.07.2017 and therefore, the period is stated with specificity as above. 7. To this, the writ petitioner responded vide letter dated 29.03.2019 inter alia contending that the writ petitioner could not pay the cash component within the due date owing to one of their customers delaying payment on a regular basis. Besides, it was contended that ITC credit for every month is nearly 73% and writ petitioner has adjusted the same against total GST payable and worked out the interest on the balance cash component. To be noted, a work she....
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....ponding to the above and adverting to the communication, learned Revenue counsel submitted that the communication dated 22.05.2019 is for the period from 01.07.2017 to 31.03.2018, whereas the original demand was for the period from 01.07.2017 to 30.11.2018 as mentioned supra. However, no reason has been articulated in this regard though there is a table in the communication dated 22.05.2019. 12. More importantly, no reason has been adduced as to why the demand is now for a shorter period. To be noted, the impugned letter to the bank i.e., third respondent, also specifies only the lesser figure referred to supra. In the aforesaid backdrop, learned Revenue counsel pressed into service an order made by a Hon'ble Division Bench of the High....
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....hey are unable to say with certainty as to whether the aforementioned Megha Engineering & Infrastructure Ltd rendered by a Hon'ble Division Bench of High Court of Telangana has been carried to the Hon'ble Supreme Court. In the aforesaid circumstances, considering the factual matrix of this case, this Court deems it appropriate to leave open the question as to whether Megha Engineering & Infrastructure Ltd case would apply to instant case. 15. This is more so as learned counsel for writ petitioner submits that if the Department is called upon to send a communication explaining the reduction in the sum as well as the issue as to whether interest is payable on ITC, writ petitioner will avail a statutory appellate remedy against such a....