Page 86 - GSTL_3rd September 2020_Vol 40_Part 1

20 GST LAW TIMES [ Vol. 40
clause (c) or clause (d) of sub-section (1) of section 169 and where cancella-
tion order was passed up to 12th June, 2020, the later of the following dates
shall be considered :-
(a) Date of service of the said cancellation order; or
(b) 31st day of August, 2020.”
5. Learned Standing Counsel did not dispute that the Gazette Notifica-
tion.
6. Under such circumstances, the orders, dated 27-5-2019 passed by the
respondent No. 4 and 22-1-2020 passed by the respondent No. 3 are set aside.
The application, dated 10-5-2019 which was filed by the petitioner for the revoca-
tion of the cancellation order, dated 16-4-2019 shall now be decided in accord-
ance with law within a period of 15 days from the date of production of a copy of
this order.
7. The Authority concerned may verify the correctness of this order
from the Official Website of the High Court, Allahabad, if a certified copy is not
submitted.
8. The writ petition is disposed of.
_______
2020 (40) G.S.T.L. 20 (Del.)

IN THE HIGH COURT OF DELHI
Manmohan and Sanjeev Narula, JJ.
ALLIED ENGINEERS & BUILDERS PVT. LTD.
Versus
MUTHOOT FINANCE LTD.
W.P. (C) No. 3597 of 2020 and CM Appl. No. 12795 of 2020, decided on 18-6-2020
Writ Jurisdiction - Prayer made in writ petition before High Court only
seeking a direction to Respondent No. 2 [Principal Chief Commissioner of
GST and Central Excise] to furnish the information as to whether Respondent
No. 1 has taken credit of the GST amount paid on rent - High Court not called
upon to adjudicate as to whether the liability to pay the taxes is on the Peti-
tioner or Respondent No. 1 - In so far as the Tax Department is concerned, Pe-
titioner who is registered with them liable to pay taxes - Obligation to pay
Service Tax/GST is irrespective of Respondent No. 1 taking credit of the taxes
paid - However, availment of credit of the taxes paid by the Lessee not affects
the liability of the registered taxpayer to pay the taxes and to recover the same
- Such right of recovery to be made in the context of the clauses contained in
the lease agreement, in appropriate proceedings - Petitioner also unable to
show any provision of law that puts an obligation on the Tax Department to
furnish the information for which the mandamus is being sought - In case the
petitioner has no such legal right, the prayer cannot be granted - Article 226 of
Constitution of India. [paras 9, 10]
Petition dismissed
CASE CITED
Pearey Lal Bhawan Association v. Satya Developers Pvt. Ltd.
— 2011 (23) S.T.R. 213 (Del.) — Referred ...................................................................................... [Para 7]

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