Ganesh Prasad Mishra

The respondent has agreed to refund the amount of taxes deducted from the appellant's deposit and was granted time to handover cheques for said amount by the next hearing date.

The Tribunal directed the respondent to provide a head-wise explanation of taxes demanded and a detailed calculation chart for service tax and GST within seven days.

The Tribunal granted an exemption for the respondent's CMD's appearance on health grounds and accepted the submission of required calculations and payment of costs. The appellant is permitted to file objections to these calculations within 10 days.

The Tribunal permitted a counsel to withdraw due to lack of instructions and, noting the respondent's failure to comply with previous orders, summoned the C.M.D. of M/S. Mentor Infrastructure Private Limited to show cause why proceedings should not be initiated against him.

The Tribunal granted a final one-week extension to the respondent to provide interest details and tax deduction explanations, warning that failure to comply will result in summoning the CMD and potential proceedings under Section 64 of the Act.

The Tribunal directed the Respondent to clarify and submit details regarding the grounds for deductions made from the refund amount paid to the Appellant. The Respondent is further required to appear through an authorized representative at the next hearing to explain these deductions.

The appeal was disposed of as withdrawn following a settlement where the respondent refunded an inadvertently deducted tax amount of Rs. 47,504/- to the appellant via cheque.

The Tribunal directed the respondent to clarify whether deducted taxes were deposited with the government, warning that failure to provide this information by the next hearing will result in a presumption that the taxes were not paid.

The Tribunal granted a last opportunity to the respondent to pay costs imposed on 19.12.2024 and to comply with the order dated 23.11.2024 regarding the filing of a head-wise tax calculation chart.

The Tribunal granted an adjournment requested by the respondent's counsel, subject to a cost of Rs. 500/- to be paid to the appellant, and rescheduled the matter for 22.01.2025.

The Tribunal directed the respondent to pay the outstanding tax amount of Rs. 78,231/- to the appellant, provided it aligns with the agreed terms, before the next hearing date.

The Tribunal directed the respondent to provide a written breakdown of tax deductions made from the refund amount, allowing the appellant one week to reply after such information is supplied.

The Tribunal imposed a penalty of Rs. 5,000/- on the Respondent for the non-appearance of its CMD and directed the CMD to appear before the Tribunal on 07.08.2023 to show cause regarding non-compliance with previous orders.

The Respondent is directed to comply with previous orders by providing necessary information to the Appellant within 10 days and filing an affidavit containing these details through an authorized person within 15 days.

The Tribunal granted the respondent 10 days to file an affidavit providing details regarding interest calculations, tax deductions, and explanations for unpaid interest during the Covid-19 pandemic period.

The Tribunal recorded a settlement agreement where the respondent is directed to refund Rs. 3,00,000/- to the appellant with interest at MCLR+1%, and the respondent waived all further claims against the appellant.

The Tribunal directed both the appellant and the respondent builder-company (including an authorized representative empowered to make final decisions) to appear in person for the next hearing on 25.05.2022.