| Question And Answer | |
|---|---|
| Subject: | SERVICE TAX MANDATORY DEPOSIT FOR FILING APPEAL |
| Category: | GST |
| Querist: | KARAN SHAH |
| Answered by: | Advocate C.B.Thakar |
| Tags: | appeal, dissolution of firm, GST, service tax |
| Date: | August 18, 2022 |
SERVICE TAX ORDER PASSED RAISING DEMAND OF A PARTNERSHIP FIRM. SAID PARTNERSHIP FIRM IS ALREADY DISOLVED AND CLOSED IN YEAR 2018 AND NOT HAVING ANY RUNNING BANK ACCOUNT.
Q1 – CAN THE SERVICE TAX APPEAL BE FILED WITHOUT MANDATORY PRE-DEPOSIT OF 7.5% OF DISPUTED DEMAND
Q2. – IF ONE OF THE PARTNERS PAYS 7.5% OF DEPOSIT UNDER SERVICE TAX REGISTRATION OF APPELLANT PARTNERSHIP FIRM AND IF THE APPEAL SUCCEDS AND THE FIRM IS ELIGIBLE TO CLAIM REFUND – IN WHICH BANK ACCOUNT SUCH REFUND WILL BE ISSUED?
Q3. CAN PARTNERSHIP FIRM/APPELLANT INSTRUCT THE DEPARTMENT TO ISSUE REFUND OF PRE-DEPOSIT ON WIINING APPEAL IN NAME OF PARTNERS BANK ACCOUNT
This query is about administrative procedure. In my opinion paying pre-payment from partner account is correct as firm is not operative. In appeal or subsequently a letter should be written informing authority that since the firm is dissolved the amount of part-payment is made on partner’s account bearing no. ________. Further, it should be clarified that in situation where the above amount is refundable it should be refunded back in above partner’s account. It is also legal position that, firm is represented by its partner and therefore, the amount can be refunded to the partner’s account. I do not find any difficulty in the same and if at all any issue arises it can be resolved administratively.