2021 (9) TMI 615

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..... - HELD THAT:- In view of this amendment, the impugned notice of demand relating to interest in question is not sustainable in law and is set aside. Petition disposed off - W.P.A. 11244 of 2020 - - - Dated:- 9-9-2021 - Md. Nizamuddin, J. Mr. Suryaneel Das, Mr. Suvranil Saha. .for the petitioner. Mr. Sukalpa Seal. .for the respondents. ORDER Both the parties are pres .....

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..... respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of Section 39, except where such return is furnished after commencement of any proceedings under Section 73 or Section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash le .....

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