2020 (4) TMI 759

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....fice at Mumbai is not functioning at present, in view of the lockout and in view of guidelines of the Government of Maharashtra, it was considered appropriate to hear this stay petition, through web based video conferencing, from home offices of the respective Members of this coram. 2. By way of this petition, the assessee applicant seeks vacation of coercive measures against recovery of Rs. 2,91,05,660, in respect of the remaining demands for interest and penalty for being assessee in default, in respect of the assessment year 2010-11. Out of total demand of Rs. 6,47,75,090, the assessee applicant has already paid Rs. 3,56,69,430, which is little more than the tax component of Rs. 3,48,13,919, and the balance outstanding demand represen....

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....uding Malegaon Municipal Corporation, by issuing garnishee notices to them under section 226(3). The work of the assessee has now come to standstill. It is also submitted that the assessee is not in a position to pay its labourers, even though there are directions from the Government to pay the labourers, support staff and other employees, and to take care of them. It is also stated that the assessee applicant also moved to Hon'ble Bombay High Court for immediate intervention, so as to enable the assessee to take care of its employees, but when the matter was taken up, at the time of mentioning, "it was suggested that the applicant should approach the ITAT first". The assessee is now in stay petition before us. The assessee has also informe....

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....d se Vishwas Scheme, he will have nothing further to pay. In these circumstances, the legitimate interests of the revenue cannot be prejudiced by our grant of stay on the remaining outstanding dues which are primarily on account of levy of interest, and consequential levies. In view of the above discussions, as also bearing in mind entirety of the case, we deem it fit and proper to grant a stay on collection/ recovery of the outstanding demands of Rs. 2,91,05,660 till the disposal of appeal or till the end of six months from the date of this order- whichever is earlier, subject to the following conditions: (a) Any amount available to the assessee, as a result of this stay order and as a result of garnishee proceedings being lifted,....

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....oceedings, to send a certified copy of the order, by email, to the parties as soon as possible. 10. In the result, the stay application is allowed in the terms indicated above. Pronounced in the open court on 24th day of April 2020. ============= Document 1 Kalpana Rajsinghot Joint Secretary Tel. 2371 6835 D.O. No.M-11011/08/2020-Media Dear अम एवं रोजगार मंत्रालय भारत सरकार श्रमशक्ति भवन, रफी मार्ग, नई दिल्ली-110110 MINIS....

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....' Associations "बाल श्रम रोके Yours sincerely. (Kalpana Rajsinghot) "STOP CHILD LABOUR" Document 2 हीरालाल सामरिया, आई भारत सरकार के सचिव HEERALAL SAMARIYA, LAS Secretary to Govt of India MINISTRY OF LABOUR & EMPLOYMENT SHRAM SHAKTI BHAVAN NEW DELHI-110001 D.O. No. M-11011/08/2020-Media Dear Shri Mishra Ji, श्रम एवं रोजगार मंत्रालय श्रम शक्....