K.R. Foods Ltd. Thru Its Director Versus U.O.I. Thru Secy. Min. Of Finance (Revenue Dept.) And 6 Others
GST
2018 (9) TMI 1642 – ALLAHABAD HIGH COURT – [2018] 59 G S.T.R. 82 (All), 2019 (28) G. S. T. L. 217 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 20-9-2018
MISC. BENCH No. – 27146 of 2018
GST
Hon'ble Devendra Kumar Upadhyaya And Hon'ble Rang Nath Pandey, JJ.
For the Petitioner : Madhav Chaturvedi
For the Respondent : C.S.C.,A.S.G.,Dipak Seth
ORDER
Heard Shri Jaideep Narain Mathur, learned Senior Advocate, assisted by Shri Madhav Chaturvedi, learned counsel for the petitioner, Dr. Deepti Tripathi, learned counsel representing the respondent nos.1 & 2, Shri Dipak Seth, learned counsel representing the respondent nos.3 & 4 and learned Standing Counsel representing the respondent nos.5, 6 and 7.
Under challenge in this petition is an order dated 09.05.2018 passed by the Additional Commissioner (Law), Commercial Tax, Headquarters, Lucknow, whereby
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ive years, however, the said Rehabilitation Scheme sanctioned on 07.08.2012 by the BIFR was modified vide another order of the BIFR passed on 24.09.2013, according to which the deferment for payment of Value Added Tax was made defective for a period of five years w.e.f. 24.09.2013. Thus, as a result of modified Rehabilitation Scheme sanctioned by the BIFR in respect of the petitioner-unit, the benefit of deferment of paying the Value Added Tax dues was available to the petitioner w.e.f. 24.09.2013 till 23.09.2018 which meant that the dues pertaining to the year 2013-14 were payable in the year 2018-19 and henceforth. In terms of the modified Rehabilitation Scheme sanctioned by BIFR on 24.09.2013, the State Government passed an order on 10.02.2014, which has been annexed as annexure-3 to the writ petition, providing therein the deferment of payment of Value Added Tax dues against the petitioner-unit from 24.09.2013 till 23.09.2018. The order dated 10.02.2014 provides for the said deferm
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s of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as “such amendment” or “amended Act”, as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not?
(a) revive anything not in force or existing at the time of such amendment or repeal; or
(b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded o
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repealed;
(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
(3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal.”
Sub section 2(c) of Section 174 of U.P. Goods and Services Tax Act saves the rights, privileges, obligations or liability acquired, accrued or incurred under the amended Acts or under the repealed Acts or orders under such repealed or amended Acts. The order dated 10.02.2014 was issued under section 71 of U.P. Value Added Tax Act which as on today stands repealed on enforcement of U.P
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ded Tax Act, w.e.f. 01.07.2017, U.P. Goods and Services Tax Act has come into force which does not contain any provision for deferment. What is, thus, noticeable here is that the authority concerned while passing the said order dated 09.05.2018 has clearly ignored the provisions of section 174(2)(c) of U.P. Goods and Services Tax Act.
In the aforesaid view of the matter, we allow the writ petition.
Accordingly, the impugned order dated 09.05.2018, as is contained in annexure-1 to the writ petition, is hereby quashed. The State Government is directed to take a decision afresh. The decision by State Government under this order shall be taken, expeditiously, say within a period of six weeks from the date of production of certified copy of this order.
We further provide that till fresh decision in the matter is taken by the State Government under this order, the recoveries against the petitioner for the Value Added Tax dues shall not be made.
Case laws, Decisions, Judgements, Orders
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