2022 (11) TMI 1027

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....,W.P.(C) 15880/2022 & C.M.Nos.49440-49441/2022,W.P.(C) 15881/20 W.P.(C) 15881/2022 & C.M.Nos.49442-49443/2022,W.P.(C) 15892/2022 & C.M.Nos.49470-49471/2022, W.P.(C) 15912/2022 & C.M.Nos.49534-49535/2022 Petitioner Through: Mr. M.P. Rastogi with Mr.Manu K.Giri and Mr.K.N.Ahuja, Advocates. Respondents Through: Mr.Puneet Rai, Sr.Standing Counsel for the Revenue with Ms. Adeeba Mujahid, Advocate. J U D G M E N T MANMOHAN, J: 1. Present writ petitions have been filed challenging the order dated 26th October, 2022 dismissing the Petitioner's application for stay of demand and directing the Petitioner to pay 20% of the total outstanding demand by 10th November, 2022. Petitioner also seeks stay of the demands raised by virtue of the ....

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....ks Pvt. Ltd. in 336 ITR 383 (Del). He points out that the additional items allowed with the purchases are not commission/brokerage as contemplated under Section 194H of the Act because the purchaser has not rendered any service to the Petitioner. 4. Learned counsel for the petitioner states that the application for stay was dismissed vide order dated 14th September, 2022 holding that the Petitioner has not paid 20% of the disputed demand and has failed to produce any cogent reasons or financial constraints faced by it in payment of 20% of the outstanding demand. He states that the Petitioner filed another application dated 6th October, 2022 before the Respondent No. 2 seeking stay of the demand till the disposal of the appeal. He however....

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....eposit of amounts lesser than twenty percent of the disputed demand in the facts and circumstances of a case. The relevant portion of the said judgment is reproduced hereinbelow:- 'Having heard Shri Vikramjit Banerjee, learned ASG appearing on behalf of the appellant and giving credence to the fact that he has argued before us that the administrative Circular will not operate as a fetter on the Commissioner since it is a quasi-judicial authority, we only need to clarify that in all cases like the present, it will be open to the authorities, on the facts of individual case, to grant deposit orders of a lesser amount that 20%, pending appeal.' 8. In the present case, the impugned order is non-reasoned. The three basic principles i....