GODAVARI COMMODITIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned counsel for the CGST.

(2.) The petitioner is aggrieved by the letter of intimation for payment of interest on delayed payment of GST, dated 6.2.2019, issued by the respondent No.3, Superintendent of CGST and CX Range-I, Ranchi, as contained in Annexure-3 to the writ application, whereby the liability of amount of Rs.11,58,643/- has been imposed upon the petitioner, as short paid interest for not depositing the tax within time.

(3.) By the said letter, the petitioner was asked to make the payment of the aforesaid amount in the Government account and submit the payment details within three days of the receipt of the letter. Admittedly, pursuant to the issuance of this demand, the bank account of the petitioner Company was freezed and upon the payment of the aforesaid amount, the account has now been defreezed.