SRINIVASA STAMPINGS Vs. SUPERINTENDENT OF GST

JUDGEMENT

(1.) There is no representation on behalf of the petitioner for the last two occasions. Even today, there is no representation on behalf of the petitioner.

(2.) The short point that arises for consideration in the present Writ Petition is whether the petitioner is entitled to stall the recovery of interest payable on delayed payment of tax under Sec. 50 of CGST Act, 2017. Earlier the petitioner was issued with a notice dtd. 4/3/2020 bearing reference OC No.97 of 2020, whereby a sum of Rs.6,58,233.00 was demanded from the petitioner as interest payable under Sec. 50(1) of CGST Act, 2017 r/w Notification No.13/2017-Central Tax, dtd. 28/6/2017. The petitioner was directed to pay the aforesaid amount by 10/3/2020. The petitioner appears to have replied for the same by reply dtd. 9/3/2020 and thereafter, proceeded to file W.P.No.12667 of 2020 to quash the aforesaid demand notice dtd. 4/3/2020.

(3.) The petitioner's Writ Petition along with a batch of Writ Petitions came to be disposed by a common order dtd. 29/9/2020 by a learned Single Judge of this Court. The Writ Petition was disposed by directing the respondents to issue appropriate order to recompute the amount of interest liability for delayed payment of cash and refund the balance of amount. The operative portion of the order reads as follows: