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TMI Blog2021 (3) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the challenge to the appellate order made herein on the grounds urged. However, liberty is reserved with the petitioner to approach the Court in case the respondent State chooses to realize interest on the gross tax liability for the subject period covered under the appellate order. Petition disposed off. - W. P. (T) No. 1908 of 2020, 1907 of 2020, 1909 of 2020, 1910 of 2020, 1911 of 2020, 1912 of 2020, 1913 of 2020, 1914 of 2020, 1915 of 2020, 1921 of 2020 - - - Dated:- 21-1-2021 - Hon ble Mr. Justice Aparesh Kumar Singh AND Hon ble Mrs. Justice Anubha Rawat Choudhary For the Petitioner : M/s. Sumeet Gadodia, Ranjeet Kushwaha, Advocates For the Respondent-State : Mrs. Darshana Poddar Mishra, A.A.G-I, Mr. Salona Mittal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order for the period April, 2018 to January, 2019 amounts to ₹ 1,10,02,192/-. Petitioner has made a categorical statement in the respective writ petitions that he has discharged its interest liability on net tax liability i.e., interest on tax paid through an electronic tax ledger. Learned counsel for the petitioner has referred to the communication dated 18th September, 2020 issued by the Central Board of Indirect Taxes and Customs on the subject recovery of interest on net tax liability with effect from 1st July, 2017. The relevant part of the instructions have been quoted in the previous order dated 16th December, 2020. The relevant extract of the order dated 16th December, 2020 is reproduced herein-below: The issue rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dger or is payable through cash ledger); and b. Wherever SCNs have been issued on gross tax payable, the same may be kept in Call Book till the retrospective amendment in section 50 of the CGST Act is carried out. In the present batch of cases, the appellate orders confirming the adjudication orders are under challenge. Learned counsel for the petitioner submits that insistence on recovery of interest on gross tax liability would be unfair and improper by the assessing officers in the light of the latest decision of the CBIC conveyed to all concerned. He has also referred to a decision of the Bombay High Court rendered in Writ Petition (ST.) No.826 of 2020 Royal Chins Private Limited Vs. Union of India Ors. dated 8th October 2020 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these administrative instructions was given to the Joint Secretary GST Council Secretariat with a request to issue it to all the states for information and necessary action. 6. That it is most humbly stated that the Administrative Instructions have been issued by Government of India, Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs, GST Policy Wing. Hence, no separate instruction regarding this has been issued by the Commercial Tax Department Jharkhand, Ranchi. But after issuance of the above administrative instructions by the Central Board of Indirect Taxes and Custom, the State authorities are also imposing interest on net Tax liability. 7. That it is also humbly submitted that the State Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the parties in respect of the issue of levy of interest under Section 50 of the Act on the gross tax liability as upheld in appeal by the Respondent Joint Commissioner of State Sales Tax (Appeal), Dhanbad Division. We have also taken note of the CBIC circular dated 18th September, 2020 quoted hereinabove. The Respondent-State by way of supplementary counter affidavit has made a categorical statement that after issuance of the above Administrative Instructions by CBIC, the State authorities are also imposing interest on Net Tax Liability. Having regard to the categorical stand of the respondent State, for the present, it appears to us that there is no purpose in keeping the writ petitions pending for decision on the challenge to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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