9911796707
TMI Blog2021 (7) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... Karumathampatti, Coimbatore District. The petitioner has involved in the activity of manufacture of knitted and crocheted fabrics. The petitioner has a registration under the Central Goods and Services Tax Act, 2017 and an assessee under the GST regime with the first respondent-Assistant Commissioner. 3. Learned counsel for the petitioner made a submission that under Section 50 of the Central Goods and Services Tax Act, 2017, interest on delayed payment of tax shall be charged. However, the petitioner has raised certain valid grounds, as the first respondent failed to adjudicate the factual as well as the legal grounds raised. The circular referred in the impugned order dated 28.03.2019 is not in dispute. However, the applicability or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prefer an appeal against the order in original passed on 11.11.2020. 7. The learned counsel for the petitioner reiterated that the petitioner has no serious grievance against the said order in original dated 11.11.2020. As far as the interest portion is concerned, the petitioner is having certain grievances and to redress the said grievances, he approached the authorities by way of a representation dated 03.11.2020 and the said representation is to be disposed of by the Authority Competent, as the authority is bound to decide the same on merits with reference to Section 73(9) of the Central Goods and Services Tax Act, 2017 read with Rule 142(5) of the Central Goods and Services Tax Rules, 2017. 8. When the Authorities Competent are empow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o consider the representation submitted by the petitioner on 03.11.2020 and pass an order on merits and in accordance with law and by affording an opportunity to the writ petitioner, as expeditiously as possible, preferably within a period of twelve weeks from the date of receipt of a copy of this order. The writ petitioner is directed to cooperate with the first respondent for the early disposal of the application by submitting all relevant documents and evidences or the rulings relied upon. It is made clear that in respect of the circular issued by the Board, if any grievance exists, the petitioner is at liberty to move the appropriate Court of Law after adjudication and passing an order by the Competent Authority. 12. With the above dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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