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TMI Blog2021 (1) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... al year 2017-18 while seeking liberty to assail the respective demand notices for the years 2018-19 and 2019-20 in separate writ petitions - Section 79 of the CGST Act read with Section 75(12). HELD THAT:- Learned counsel for the respondents CGST and the State of Jharkhand both pray for and are allowed four weeks' time to file counter affidavit. Rejoinder, if any, be filed within two weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 79 of the CGST Act read with Section 75(12). Learned counsel for the petitioner Mr. Kurmi has referred to two documents : one Annexure-8 dated 28th January 2020 whereunder petitioner has been intimated to pay the amount of interest applicable over the tax in full, failing which he would face proceedings under Section 73(1) of the CGST Act, whereas according to him the subsequent summary or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner submits that a situation may arise where though the GSTR-3B return has been filed after some delay, but the tax has been deposited only after a delay of 3-4 days of the due date. Therefore, an issue may arise whether the interest chargeable thereupon would accrue from the date of deposit of the tax or from the date of filing of the return. If it is so, the computation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also cause inconvenience to the Court. He is allowed liberty to do so. Learned counsel for the respondents CGST and the State of Jharkhand both pray for and are allowed four weeks' time to file counter affidavit. Rejoinder, if any, be filed within two weeks thereafter. Matter be listed after six weeks. Meanwhile, learned counsel for the parties would submit their written notes and decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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