🖨️ Print / Download PDF

M/s. Tata Cummins Private Limited Vs State Of Jharkhand

Case No: Writ Petition (T) No. 2204 Of 2024

Date of Decision: Feb. 12, 2025

Hon'ble Judges: M.S. Ramachandra Rao, CJ; Deepak Roshan, J

Bench: Division Bench

Advocate: Sumeet Kumar Gadodia, Shilpi Sandil Gadodia, Shruti Shekhar, Sanya Kumari, Ashok Kumar Yadav, Aditya Kumar

Final Decision: Disposed Of

Translate: English | हिन्दी | தமிழ் | తెలుగు | ಕನ್ನಡ | मराठी

Judgement

Sl. No.,Particulars,Amount (Rs.),

1.,Amount of Admitted Tax,"5,17,39,669.00",

2.,Amount of Assessed Tax,"12,89,71,279.00",

3.,Remaining balance to be paid,"7,72,31,610.00",

4.,Pre-Deposit,"76,00,000.00",

5.,"Remaining balance for

settlement","6,96,31,610.00",

6.,Final Settlement amount,"2,79,06,859.70",

No.,Type of Cases,Settlement amount,

1,2,3 (Tax),4 (Interest)

1,"Arrear of admitted tax,

interest and penalty",100% amount of admitted tax,"10%   Â

of    unpaid

amount of interest

and penalty (90%

waiver).

2,"Arrear amount of

assessed tax

uptoFinancial year

2017-18.","40%   of   the   difference

between        Â

the         tax component of

assessed tax and  the  amount Â

of  tax

already paid (60% waiver)","10% of the unpaid

amount of interest

and penalty in that

statutory      Â

order

(90% waiver)

3,"Arrear amount related

to statutory

declarations

/Forms/certificates

upto Financial Year

2017-18","50% of the unpaid amount of taxÂ

calculated after the deduction of (50%

waiver)

(a)  The  amount  of  tax

involved in the value of

acceptable              Â

Forms/ Certificates/Declarations submittedÂ

by the applicant before    Â

the     prescribed authority Â

under  this  Act, and

(b)  The  amount  already

paid   towards   the   total

arrear of tax.","10% of the unpaid

amount of interest

and penalty as per

statutory      Â

order (90% waiver)

4,"Any arrear in dispute

other than mentioned

in Sl. No. 1, 2 and 3","40%  of  tax  in  dispute

provided the same has not been  Â

declared/considered in  any order/

assessment/reassessment (60% waiver)","10% of the unpaid

amount of interest

and penalty as per

statutory      Â

order (90% waiver)

Sl. No.,Particulars,Amount (Rs.),

1.,Amount of Admitted Tax,"5,17,39,669.00",

2.,Amount of Assessed Tax,"12,89,71,279.00",

3.,Remaining balance to be paid,"7,72,31,610.00",

4.,Pre-Deposit,"76,00,000.00",

5.,Remaining balance for settlement,"6,96,31,610.00",

6.,Final Settlement amount,"2,79,06,859.70",

27. As a result, the instant writ application stands allowed. Pending, I.As., if any, stand disposed of. However, there shall be no order as to costs.",,,