MINDLOGICX INFRATEC LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF Vs. OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES On 03 July, 2023

Q: Q. What are the equivalent citations for MINDLOGICX INFRATEC LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF vs OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES ?

The equivalence citation are2023/KHC/22724 ;

Q: Q. What was the bench assigned for the case MINDLOGICX INFRATEC LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF vs OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES?

HONBLE MR. JUSTICE S SUNIL DUTT YADAV

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Mindlogicx Infratec Limited A Company Incorporated Under The Provisions Of v. Office Of The Deputy Commissioner Of Commercial Taxes

(High Court Of Karnataka)

WRIT PETITION NO. 11054 OF 2023 (T-RES) | 03-07-2023

1. Petitioner has sought for quashing the order of attachment at Annexure-F as also the order of attachment dated 18.05.2023 sent to Aryabhatta Knowledge University at Annexure-H and the order of attachment dated 22.05.2023 at Annexures-J, K, L and M. Petitioner has also sought for payment of balance amount of tax due at Rs.1,59,43,267/- in three installments.

2. During the hearing of the matter, an undertaking affidavit has been filed which reads as hereunder:

"Undertaking affidavit filed by the petitioner

I, Kunal Mondal, Son of Tarak Kumar Mondal, Aged about 46 years, situated at No.10154, 15th Floor, Tower 10, Prestige Shantiniketan, ITPL Main Road, Whitefield, Bengaluru - 560 048, do hereby solemnly affirm and state as follows:

1. I am the Director of the Petitioner Company in the above

matter and is aware of the facts of the case and able to depose matters pertaining thereto.

2. I state that the Respondent issued an order of adjudication dated 03.03.2023 assessing Rs.52,18,878/- as GST payable by the Petitioner for the Financial Year 2017-18 and that a sum of Rs.1,52,02,600/- towards Interest and Rs.5,21,888/- towards Penalty, in all a total sum of Rs.2,09,43,366/- payable by the Petitioner to the Respondent.

3. In view of the non-payment of aforesaid sums of Rs.2,09,43,366/- the Respondent had issued notice at Annexure H to M seeking attachment of receivables of Petitioner from its Clients. Being aggrieved by the same, the present Writ Petition has been filed by the Petitioner.

4. That out of the said sum of Rs.2,09,43,366/- the Petitioner on 21.04.2023 has paid a sum of Rs.25,00,000/- and on 28.04.2023 paid a sum of Rs.25,00,000/-. In all the Petitioner has paid a sum of Rs.50,00,000/- and that a balance sum of Rs. 1,59,43,360/- is due and payable by the Petitioner to the Respondent.

5. In furtherance to the hearing held in the matter, the Petitioner hereby undertakes to pay the aforesaid sums of Rs.1,59,43,360/- to the Respondent within a period of 90 days from this day l.e., on or before 03.10.2023, until such period the attachment of Sant Gadge Baba Amravati University vide (Annexure - M) shall continue and that the remaining attachment at (Annexure H to L) shall stand vacated."

3. Learned counsel for the petitioner submits that in light of the affidavit filed, petition may be disposed off.

4. Learned Additional Government Advocate appearing for the State submits that the affidavit has to be strictly adhered to with stipulation in case of default.

5. Taking note of the contents of the affidavit, the orders of attachment at Annexures-H to L stand vacated. However, in light of the undertaking in paragraph No.5, the order of attachment of Sant Gadge Baba Amravati University at Annexure-M would continue for a period of 90 days within which the sum of Rs.1,59,43,360/- is to be paid. It is made clear that there shall be no further extension of time and in the event there is any default, the deponent would expose himself to contempt of court proceedings. Further, in the event of any default, liberty is reserved to the respondents to initiate recovery proceedings. It is clarified that the order of attachment at Annexure-M would stand lifted if the amount as undertaken at paragraph No.5 of the affidavit is paid within the period of 90 days.

6. Accordingly, petition is disposed off.