9911796707
TMI Blog2022 (4) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... Certiorarified Mandamus, to call for the records in the Impugned Notice for Belated Payment of Tax (demand interest) issued vide No.33AABCH7295J1ZB/2020-21, No.33AABCH7295J1ZB/2019-20, No.33AABCH7295J1ZB/2018-19, No.33AABCH7295J1ZB/2017-18 respectively, dated 05.01.2022 by the second respondent and quash the same and direct the respondents to compute and accept the interest liability based on the amount available / credited in the Electronic Cash Ledger (in excess of the previous month liabilities) as date of payment of tax instead of date of filing of the GSTR-3B returns. 2. The petitioner is engaged in the business of Retail assisted ecommerce and through its agent network and partner tie ups, facilitates transactions in the Travel, Remi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in the account of the Government, that date shall be taken into account as the date of payment of tax in the electronic cash ledger. However, according to the learned counsel for the petitioner, in all these cases, the respondent Revenue has not taken the exact date, wherein through Bank the petitioner paid the tax by crediting in the account of the Government and therefore, if that dates are taken into account, there may not be any delay, atleast there may not be much delay as claimed by the Revenue through the impugned demand orders / notices, therefore the impugned demand notices / decisions / orders are vitiated. 7. The learned counsel appearing for the petitioner would further submit that, pursuant to the impugned demand, the Bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment Advocate would further submit that, as against these orders, the petitioner can prefer appeal under Section 107 of the Act, without which or without exhausting the same, since these are all the factual matrix as to whether the petitioner has paid the tax every month within the time or not can only be gone into by the Appellate Authority, the petitioner cannot approach this Court by filing these writ petitions and therefore, on the maintainability of the writ petition itself, the learned Government Advocate raises the point that, it is not maintainable. 12. I have considered the said submissions made by the learned counsel appearing for the parties and have perused the materials placed before this Court. 13. In the impugned demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstance, the Assessment Year 2020-21 is concerned, for the month of April 2020, they say that, they deposited on 27.06.2020, correspondingly in every month, there might be some delay except one or two month, even according to the calculation memo given by the petitioner side. 17. Whether the said claim made by the petitioner is correct or not cannot be gone in to by this Court in these writ petitions as it is a factual matrix, which shall be gone into only by the Appellate Authority. 18. This has been rightly pointed out by the learned Government Advocate appearing for the respondents that, under Section 107 of the Act, since the Appeal remedy is available, the petitioner can very well agitate the issue by way of Appeal. 19. In Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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