TaxTMI 
TaxTMI 
2024 (4) TMI 526
X X X X Extracts X X X X
X X X X Extracts X X X X
....arwal ..for the Appellants Md. T. M. Siddiqui , Mr. T. Chakraborty , Mr. S. Sanyal ..for the State ORDER 1. This intra court appeal by the writ petitioner is directed against an interim order dated 25.01.2024 passed in WPA 28335 of 2023 by which the appellants were directed to deposit 20% of the disputed remaining unpaid interest within a time frame. 2. The learned advocate for the appellants ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....el would contend that the order passed by the learned Single Bench is a discretionary order to secure the interest of revenue and there is no error in the said order. 5. The Hon'ble Supreme Court in Union of India and Others v. Concord Fortune Minerals India Private Limited reported in (2018) 12 SCC 279 pointed out that High Court while deciding the writ petition filed under Article 226 of the Co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n (1) of Section 112 unless the appellants has in full, paid such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him. 9. Thus clause (a) requires the registered taxpayer to pay the tax, interest, fine, fee and penalty arising from the impugned order which is subject matter of appeal as admitted by him. 10. Therefore, the discretion w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat 10% pre-deposit obligation is confined to the disputed tax quantum excluding penalty fee and interest. The court then proceeded to examine the legislative intent and held that the absence of any reference to disputed interest, fine, fee and penalty in Sub-clause (b) of Section 107(6) suggests a meticulous legislative choice. Reliance was placed on the decision of Hon'ble High Court in Prakash ....