Eash Kumar Srivastava

The Tribunal granted a last opportunity to the respondent to pay costs imposed on 19.12.2024 and to file a head-wise tax calculation chart as per the order dated 23.11.2024.

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 once that information is supplied.

The Tribunal granted an exemption for the respondent's CMD's appearance due to health grounds and accepted her unconditional apology after confirming compliance with previous calculation directives. The appellant is permitted 10 days to file responses or objections to the provided calculations.

Due to the respondent's failure to comply with previous orders, the Tribunal has summoned the CMD of M/S. Mentor Infrastructure Private Limited to show cause as to why proceedings should not be initiated against him for non-compliance.

The respondent company agreed to refund Rs. 3,00,000/- to the appellant along with interest at MCLR+1% from the date of receipt until actual refund, and the tribunal directed compliance with this agreement.

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 provide a head-wise explanation of taxes demanded and a detailed calculation chart for service tax and GST within seven days.

The appeal was disposed of as withdrawn following a settlement where the respondent refunded an inadvertently deducted tax amount to the appellant via cheque.

The Respondent has agreed to refund the amount of taxes deducted from the Appellant's deposit and has been granted time to handover the payment via cheques before the next hearing date.

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

The Respondent is directed to provide all necessary information sought by previous court orders to the Appellant within 10 days and file an affidavit confirming compliance through an authorized person within 15 days.

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 granted the respondent 10 days to file an affidavit providing details regarding interest calculations, tax deductions, and explanations for unpaid interest periods. The matter is scheduled for further orders on 24.04.2023.

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, and scheduled the next hearing for February 7, 2023.

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 on 17.10.2022.