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TMI Blog2022 (11) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty and the interest, which according to learned advocate Mr. Modh would be around Rs.9,00,000/- in the instant case. It is only one time that the said amount needs to be paid. He, therefore, has also urged to stay that requirement till the Court finalizes the constitutional validity. As the Court is yet to apply its mind to the challenge which has been made before this Court and as the appeal is already statutorily provided, the applicant shall be at liberty to file an appeal and can make a request for stay of appeal. Any further proceedings, at the instance of the appellate authority shall be subject to the final outcome of the main matter. If the issue of limitation is the reason for hampering the chance of the applicant in prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were cleared on payment of Central Excise Duty under the CGST Act. This Court issued notice on 24.02.2021, and now the main matter is fixed on 30.11.2022 as there are group of matters which require urgent attention of this Court. 3. A show-cause notice has been issued on 01.12.2021 upon the applicant seeking to appropriate the credit of Education Cess and Secondary and Higher Education Cess under Section 140(1) of CGST Act along with the interest under Section 50 and the penalty under Section 122(2)(a) of the CGST Act read with Section 73(9) of the CGST Act. The Jurisdictional Authority has issued an Order-in-Original during the pending proceedings although the request was made to keep the said show-cause notice in abeyance. Since the Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of CGST and Central Excise and Ors. Vs. Sutherland Global Services Private Limited and Ors. reported in [2020] 83 GSTR 259 (Mad.), is favoring the Revenue however, the same has been challenged by the respondent Sutherland Global Services Private Limited by way of Special Leave Petition No.7780 of 2021, where the Apex Court has issued the notice. Lastly, the matter had been listed on 02.11.2022. According to him, this is a prematured demand of stay and the same may not be entertained. 6. Having noticed the averments as also the detailed submissions made by both the sides and the challenge which has been found in the main petition coupled with the order passed by this Court in Civil Application (for Stay) No. 1 of 2022 in Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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