2022 (6) TMI 1437 - HC - GST

Interest on account of delayed filing of GST returns - HELD THAT - Against the notice dated 29.03.2022, petitioner has filed representation dated 18.04.2022 before respondent No.5 as well as subsequent representation dated 28.04.2022 addressed to respondent No.3 - Without entering into the rival contentions, it would be in the interest of justice if the above representations of the petitioner are considered by the respondents. The respondent No.3 Commissioner of Central Tax and Customs, Hyderabad GST Commisionerate, Hyderabad directed to consider the representations of the petitioner dated 18.04.2022 and 28.04.202, after giving an opportunity of hearing to the petitioner. Let the above decision be taken by respondent No.3 within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues:
1. Liability of petitioner to pay interest on delayed GST returns.
2. Validity of garnishee notice issued to respondent No.6.
3. Consideration of petitioner's representations by the respondents.

Analysis:
1. The petitioner challenged an intimation holding them liable to pay interest on delayed GST returns. The petitioner also contested a garnishee notice issued to respondent No.6. The court noted the petitioner's representations dated 18.04.2022 and 28.04.2022 before the relevant authorities.

2. The court refrained from delving into the merits of the case but directed the Commissioner of Central Tax and Customs to consider the petitioner's representations after providing an opportunity for a hearing. The court emphasized that justice would be served by allowing the authorities to review the petitioner's submissions.

3. The court ordered the Commissioner to make a decision within 30 days from the date of receipt of the court's order. Additionally, the court stayed the garnishee notice until the Commissioner's decision is made. The court disposed of the Writ Petition without costs and closed any related pending applications.