Delhi High Court - Orders
Sharp Business Systems (India) Private ... vs Union Of India & Ors on 15 September, 2023
Author: Yashwant Varma
Bench: Yashwant Varma, Dharmesh Sharma
$~11
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6716/2021
SHARP BUSINESS SYSTEMS (INDIA) PRIVATE LIMITED
..... Petitioner
Through: Ms. Kavita Jha, Adv.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Vijay Joshi, Adv. for
UOI/R-1
Mr. Arunesh Sharma, Adv. for
Mr. Harpreet Singh, Sr.
Standing Counsel for R-2 to R-
4
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE DHARMESH SHARMA
ORDER
% 15.09.2023
1. The record would reflect that the writ petitioner had preferred an appeal in terms of the provisions contained in the Finance Act, 1994 ["the Act"] questioning the imposition of service tax. The Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] while entertaining the aforesaid appeal by its order of 01 July 2023 had, as a condition precedent, required the writ petitioner to deposit 80% of the demand as raised as a pre-deposit.
2. The appeal ultimately came to be allowed in favor of the writ petitioner by the order of 11 February 2019. The grievance of the petitioner however is that the pre-deposit has not been refunded. It was contended for our consideration that a pre-deposit neither represents a tax nor is it duty and therefore cannot possibly be This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/09/2023 at 20:54:50 retained.
3. We however could not proceed further since Mr. Singh who represents the contesting respondent was unavailable today on account of personal difficulty.
4. Consequently, list again on 10.10.2023.
YASHWANT VARMA, J.
DHARMESH SHARMA, J.
SEPTEMBER 15, 2023 Sp/neha This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/09/2023 at 20:54:50