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2016 DIGILAW 1919 (ALL)

Union of India Thru' G. M. , Diesel Locomotive v. State of U. P.

2016-05-17

DILIP GUPTA, RAVINDRA NATH KAKKAR

body2016
JUDGMENT Union of India through General Manager, Diesel Locomotive Works, Varanasi and the Controller of Stores, Diesel Locomotive Works, Varanasi have filed this petition under Article 226 of the Constitution to assail the orders dated 6 April 2016 and 4 May 2016 by which the downloading of Form No.38 has been stopped by the Joint Commissioner (Corporate Circle), Commercial Tax, Varanasi 'the Joint Commissioner' for the reason that the petitioners have not deposited the taxes for the previous assessment years. The petitioners have also sought the quashing of the notice dated 4 May 2016 by which the petitioners have been asked to show-cause why their registration under the U.P. Value Added Tax, Act 2008 the Act' may not be cancelled. The said notice suspends the registration during the pendency of the proceedings for cancellation. 2. Learned counsel for the petitioners has submitted that appeals have been filed against the demand notices in which conditional interim orders were passed but without taking into consideration these interim orders, the Joint Commissioner has not only stopped the downloading the Forms No.38, but has also suspended the registration under the Act. 3. In our opinion, the interest of the petitioners can be protected by directing that in the event the petitioners file an application before the Joint Commissioner to bring to his notice the conditional interim orders, the Joint Commissioner shall examine the matter and pass an appropriate order within a period of one week from the date of filing of the application with a certified copy of this order. 4. In regard to the notices issued for cancellation of the registration and suspension during the pendency of the proceedings, the petitioners can also file a reply to the show-cause notices pointing out the correct facts regarding the deposit of the arrears of tax. The Authority shall also decide the matter expeditiously and preferably within two weeks from the date of filing of the reply. 5. The petition stands disposed of with the aforesaid observations.