2023 (1) TMI 498

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..... For the Respondents : Mr.K.S.Ramasamy Junior Panel Counsel for GST ORDER This common order will now dispose of the captioned main writ petition and captioned two 'WMPs' ['Writ Miscellaneous Petitions'] thereat. 2. It is not necessary to be detained by facts by dilating and delving into granular details as Mr.Adithya Reddy, learned counsel for writ petitioner-assessee and Mr.K.S .....

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..... tter was referred to a third Hon'ble Judge and third Hon'ble Judge by order dated 19.12.2019 concurred with the views of one of the Hon'ble judges of the Division Bench who sustained 13.06.2019 order in W.P.No.15624 of 2019. 4. Learned counsel on both sides submit that an order akin to the operative portion in W.P.No.15624 of 2019 will serve the purpose of both sides. This operative p .....

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..... the aforesaid payment is not made on or before 20.06.2019, this writ petition will stand dismissed and the impugned order will continue to operate without any reference to this Court. d) On payment of aforesaid amount on or before 20.06.2019 by the writ petitioner, as mentioned supra, impugned communication from the second respondent to third respondent bank inter-alia under Section 79 of CGST .....

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..... interest at Rs.5,42,627/- and demand of interest on the portion of the tax paid by utilizing the input tax credit is not sustainable as there is no provision in the C-GST to demand interest. 6. In this view of the matter, the following order is passed: a) Writ petitioner to demonstrate to the satisfaction of Respondents 1 and 2 undisputed payments (if any) within three weeks from today i.e., o .....

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..... the end of the matter. If that not be so, writ petitioner shall avail alternate remedy of statutory appeal to the Appellate Authority under Section 107 of CGST Act. Captioned writ petition stands disposed of with the above directives. There shall be no order as to costs. Consequently, WMPs are disposed of as closed. There shall be no order as to costs.
Case laws, Decisions, Judgements, Order .....

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