Page 52 - GSTL_20th August 2020_Vol 39_Part 3

266 GST LAW TIMES [ Vol. 39
the GST, the petitioner applied under the said Scheme. After verifying its appli-
cation, the Designated Committee called upon the petitioner to settle the dispute
for a sum of Rs. 1,02,63,094.20. The said amount was accepted by the petitioner
and deposited with the respondent. Thereafter, the Designated Committee issued
a Discharge Certificate dated 11-3-2020, in full and final settlement of the tax
dues. The petitioner had expected that the respondent would defreeze its bank
account frozen on 26-5-2010 and release its lien on the LIC policy created in the
year 2013, in due course.
5. After waiting for over three months, the petitioner has approached
this Court with a grievance that the respondent has failed to take appropriate
action of defreezing its Savings Bank Account and releasing its lien on the LIC
policy in question.
6. Issue notice.
7. Mr. Harpreet Singh, Learned Counsel for the respondent accepts no-
tice and informs this Court that the file of the petitioner has been put up to the
Competent Authority and the same is under process. However, he is unable to
inform this Court as to when was the file put up before the Competent Authority
and how much more time would it take to defreeze the petitioner’s Savings Bank
account and release the lien on its LIC policy particularly when more than three
months have already expired after issuance of the Discharge Certificate.
8. It is therefore deemed appropriate to dispose of the present petition
with directions issued to the respondent to clear the file of the petitioner within
three working days reckoned from today and defreeze its Savings Bank Account
No. 664301427517 with ICICI Bank, Vikas Puri Branch and withdraw its lien on
the LIC Policy No. 330573064. If the grievance of the petitioner still survives, it
shall be entitled to approach this Court for appropriate relief.
9. The petition is disposed of along with the pending application.

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2020 (39) G.S.T.L. 266 (Tri. - Mumbai)

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
S/Shri C.J. Mathew, Member (T) and Ajay Sharma, Member (J)
STARCITY ENTERTAINMENT PVT. LTD.
Versus
COMMISSIONER OF S.T., MUMBAI

Final Order No. A/87207/2019-WZB, dated 11-11-2019 in Appeal
1
No. ST/85163/2015
Renting of Immovable Property service - Lease - Long term lease - Tax-
ability of one time premium - Appellant alienating movie theatre on long term
lease for 999 years, regular yearly rentals in addition to one time lump sum
________________________________________________________________________
1 Appeal against this order was admitted for consideration by Supreme Court in 2020 (39) G.S.T.L.
J64 (S.C.).
GST LAW TIMES  20th August 2020  52