TaxTMI 
TaxTMI 
2024 (7) TMI 455
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.... the second respondent. 3. This above mentioned order dated 04.07.2022 was passed during the pendency of the Writ Petition filed by the petitioner in W.P.(MD)No.15174 of 2021, which came to be disposed of on 15.07.2022. 4. The said Writ Petition was filed for the following relief: "To direct the respondents to refund the security deposit money being a sum of Rs. 6,25,400/- and one month advance money being a sum of Rs. 3,12,700/- deposited with the 2nd respondent for collecting the bottles and to sell snacks in the bar attached to TASMAC shop No.10699, Tirunelveli with interest." 5. This Writ Petition was disposed of with the following observations: "During the pendency of the writ petition, TASMAC has passed an order rejecting the w....
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....ttention to the condition No.59 to the tender document and too condition No.10 in the licence issued to the petitioner for running the bar on 29.12.2017 by the second respondent in his proceedings bearing reference in Na.Ka.No.R3/3257/2017, which read as under: 11. In counter, the second respondent has also referred to make following submissions: "7. I submit that the petitioner has submitted the GST filing receipts stating that he has paid the GST amounts. The same itself is questionable, as there is no acknowledgment received from the GST Department for receipt of payment of GST @ 18% from the petitioner for his services and sales and license payable to TASMAC. There is no calculation provided to determine the amounts based on which th....
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....fails to pay tax in time, it is for the Authorities under the respective GST enactments to recover and collect the same from the petitioner in the manner known to law under Section 63 or Section 73 or under Section 74 of the respective GST enactments. In case the petitioner has failed to file Returns or had failed to obtain registration under the provisions of respective GST enactments, the Authorities under the respective GST enactments were empowered to initiate proceedings under Section 63 of respective GST enactments. 14. In this case, it is noticed that the petitioner had obtained registration, which was subsequently cancelled on 09.04.2019. The petitioner has also filed that receipts on the sales during the period. The petitioner may....