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2020 (2) TMI 274 - HC - GSTLevy of Interest - whether there is any shortfall in payment of tax / GST - input tax credit - HELD THAT - Let the authorities examine the issue and the benefits accorded to the writ petitioner in the judgement M/S COMMERCIAL STEEL ENGINEERING CORPORATION VERSUS THE STATE OF BIHAR, THE JOINT COMMISSIONER OF STATE TAXES PATLIPUTRA CIRCLE, PATNA, THE ASSISTANT COMMISSIONER OF STATE TAXES PATLIPUTRA CIRCLE, PATNA 2019 (7) TMI 1452 - PATNA HIGH COURT , be also made available to the instant writ petitioner. We clarify that all issues are left open to be considered by the authorities with regard to the petitioner s entitlement.
Issues:
1. Quashing of a show cause notice for the levy of interest under GST laws. 2. Stay of the show cause notice during the pendency of the writ petition. 3. Entitlement to benefits based on a previous judgment. Analysis: 1. The petitioner sought a writ of certiorari to quash a show cause notice dated 01.07.2019 issued under section 73 of the GST laws by the Assistant Commissioner of State Tax. The notice pertained to the disallowance of Input Tax Credit amounting to ?55,69,823.28 and the subsequent levy of interest of ?19,68,689.12. The petitioner argued that the order was without jurisdiction and contrary to the Bihar Goods and Service Act, 2017. 2. Additionally, the petitioner requested a stay on the show cause notice pending the disposal of the writ petition. The court directed the authorities to examine the issue and consider granting the benefits accorded in a previous judgment dated 27th June, 2019, in a related case. The court clarified that all issues concerning the petitioner's entitlement were to be reviewed by the authorities. 3. The petitioner's counsel assured the court that the petitioner would approach the concerned authority within two weeks. The court expressed hope that a decision would be reached within four weeks thereafter. The State's counsel agreed that no coercive action would be taken during this period, but reserved the right for the authority to act in accordance with the law if the petitioner failed to approach them within the specified timeframe. The court disposed of the writ petition with these directions and observations.
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