K. T. Steel Company And Others v. Union Of India

1 177 WP 2921-2019.doc Sequeira IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2921 OF 2019 K. T. Steel Company and others.. Petitioners Vs Union of India -through the Commissioner of Income Tax,Ward 17 and others .. Respondents Mr.Rahul Jain a/w Mr.Naaz Hashmi i/b HSA Advocates, forPetitioners. Mr.Suresh Kumar, for Respondent No.1. Mr.Sham Walve, for Respondent Nos.1A & 1B. Ms.Shruti D.Vyas, ‘B’ Panel Counsel, for Respondent Nos.2 to 4. CORAM : M.S.SANKLECHA & NITIN JAMDAR, JJ.Date : 13 November 2019. P.C. : This Petition under Article 226 of the Constitution seeksa direction to Respondent Nos.1-A and 1-B i.e. AdditionalCommissioner of Income Tax Circle-2 Kalyan and DeputyCommissioner of the Income Tax Circle-2 Kalyan, to issue a 2 177 WP 2921-2019.doc certificate to Respondent Nos.3 and 4 i.e. the Collector, Thane andTehsildar, Ambernath respectively, to the effect that no amounts aredue and recoverable from the Petitioners and therefore, theappropriate corrections in the entries of 7/12 extracts be made byRespondent Nos.3 and 4. Similarly, the Petitioners also seek adirection to Respondent No.2 i.e. the G.S.T. Commissioner to issue a‘no dues certificate’ and to the Respondent Nos.3 and 4 i.e. theCollector, Thane and the Tehsildar, Ambernath that no dues arepayable by the Petitioners. Consequently, the 7/12 extracts besuitably modified as against the Petitioners. 2.At the hearing of the Petition, the Petitioners haverestricted their prayers in this Petition to only direct the Office ofIncome Tax Commissioner and State Tax Commissioner to issue acertificate to the Respondent Nos.3 and 4 that no dues are payable bythe Petitioners to the two authorities. The learned CounselMr.Walve, appearing on behalf of the Income Tax authorities andMs.Vyas appearing on behalf of the State Tax Commissioner state thatwithin a period of four weeks from today on the basis of the recordavailable with them, the Respondents can issue the necessarycertificate/ communication reflecting the correct state of affairs withregard to the dues payable by the Petitioners to the two authoritiesunder the respective Acts. 3 177 WP 2921-2019.doc addressed by Respondent Nos.1A, 1B and 2 to Respondent Nos.3and 4 would also be forwarded to the Petitioners. 4.Petition disposed of in above terms. (NITIN JAMDAR, J.) (M.S.SANKLECHA, J.)