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M/S Florentine Estates Of India Ltd vs Union Of India & Ors on 2 June, 2021

Author: Rajiv Shakdher

Bench: Rajiv Shakdher, Talwant Singh

                          $~12
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +    W.P.(C) 5715/2021
                               M/S FLORENTINE ESTATES OF INDIA LTD.               .....Petitioner
                                                Through: Mr. Puneet Agrawal, Ms. Hemlata
                                                         Rawat and Mr. Yuvraj Singh,
                                                         Advocates.
                                                versus
                               UNION OF INDIA & ORS.                         .....Respondents
                                                Through: Mr. Sunil Agarwal, Sr. Standing
                                                         Counsel.
                                                         Mr. Ravi Prakash, CGSC with Mr.
                                                         Hussain Taqvi, GP.
                               CORAM:
                               HON'BLE MR. JUSTICE RAJIV SHAKDHER
                               HON'BLE MR. JUSTICE TALWANT SINGH
                                          ORDER

% 02.06.2021 [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 17895/2021

1. Allowed, subject to just exceptions.

2. The prayer made in the captioned application is to seek exemption from filing attested affidavits. The captioned application is disposed of with a direction to the petitioner to place on record the duly attested affidavits, within three days of the resumption of the normal and usual work pattern by this Court.

W.P.(C) 5715/2021 and CM APPL. 17894/2021

3. Mr. Puneet Agrawal, who appears for the petitioner-assessee, says that the issue raised in the instant matter is similar to the issue which obtains in W.P.(C) No.9483/2019, titled Puri Constructions Private Limited vs. Additional Commissioner of & Ors.

W.P.(C) 5715/2021 page 1 of 2 Signature Not Verified Digitally Signed By:VIPIN KUMAR RAI Signing Date:08.06.2021 23:49:10 3.1. Mr. Puneet Agrawal says that on 02.09.2019, notice was issued in the said writ petition and an interim order was passed.

4. Mr. Sunil Agarwal, who appears for the respondent-revenue, says that in this particular case, demand order was passed on 31.03.2021. 4.1 Mr. Sunil Agarwal says that the short issue which arises for adjudication in the present petition is: whether tax at source was required to be deducted by the petitioner-assessee qua External Development Charges („EDC‟) paid to Haryana Urban Development Authority (in short „HUDA‟)?

5. Issue notice.

5.1. Mr. Ravi Prakash accepts notice on behalf of respondent no. 1/UOI while Mr. Sunil Agarwal accepts notice on behalf of the respondent- revenue.

6. Counter-affidavit(s) will be filed within four weeks from today. Rejoinder(s) thereto, if any, will be filed before the next date of hearing.

7. List the matter on 22.07.2021.

8. In view of the fact that the demand has already been raised, for the present, the same will not be given effect to till further orders of this Court.

                                                                                 RAJIV SHAKDHER, J


                                                                                  TALWANT SINGH, J
                          JUNE 2, 2021/sh
                                                            Click here to check corrigendum, if any
                          W.P.(C) 5715/2021                                                   page 2 of 2




Signature Not Verified
Digitally Signed
By:VIPIN KUMAR RAI
Signing Date:08.06.2021
23:49:10