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TMI Blog2019 (12) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... d pointed that, Ext.P20 notice was issued under Section 79 without adverting to the contentions raised against Ext.P16 notice through Exts.P18 and P19 reply submitted by the petitioner to respondents 1 2. Going by provisions contained in Section 50 of the CGST Act, we are of the opinion that the accrual of interest mentioned therein is automatic when the tax due as conceded in the return is not remitted along with the return. However, when the appellant/petitioner had raised contentions refuting their liability for payment of interest as calculated by the respondent, the theory of audi alteram partem will come into play. Therefore we are of the opinion that a direction to the 3rd respondent for consideration of Ext.P18 and P19, before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Act. 3. Exhibit P16 notice was issued to the appellant/petitioner requiring them to remit a sum of ₹ 1,95,01,865.57 towards interest due with respect to 14 returns filed after the due dates stipulated. The appellant/petitioner submitted Ext.P18, detailed objection against the demand made under Ext.P16, to the 1st respondent and Ext.P19 to the 2nd respondent. Main contention raised is that, going by the returns in form GSTR-I, GSTR-3B, the assessee is entitled for refund of huge amounts, because the input tax credit claimed was always been in excess of the output. According to them, huge amount of tax acquires to their credit in the electronic ledger due to the fact that they had purchased goods from outside the state, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had issued Ext.P20 notice to the 4th respondent Bank, directing to pay a sum of ₹ 1,78,08,455.36, which is the amount allegedly due from the appellant/petitioner to the public exchequer, in accordance with provisions contained in clause c (i) of sub-section (1) to Section 79 of the Act. It is the said notice which was under challenge in the writ petition. 5. By virtue of the interim order passed by the Single Judge, operation of Ext.P20 garnishee notice was stayed, subject to condition of the petitioner paying 40% of the demand mentioned therein, within one month. The writ appeal is filed aggrieved by the above said order. 6. Prima facie we were not at all convinced that there existed any legal ground to interf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the above mentioned circumstances, both the writ appeal as well as the writ petition are hereby disposed of by directing the 3rd respondent to consider Ext.P18 and P19 objections filed by the petitioner against the proposal intimated in Ext.P16, after affording an opportunity of personal hearing to the petitioner or to his representative. The above exercise shall be done at the earliest possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. In the meanwhile, freezing of the account held with the 4th respondent bank shall be lifted upon the appellant/petitioner furnishing Bank Guarantee to the satisfaction of the 3rd respondent, for the entire amount demanded under Ext.P20. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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