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TMI Blog2023 (2) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... the cash component mentioned in the impugned demand, they are liable to pay interest - HELD THAT:- The issue as to whether an assessee is liable to pay any interest for the alleged non payment of the credit component is covered by the decisions of two learned Judges of this Court in the case of M/S. SRI PRIYANGA AGENCIES REP. BY ITS PROPRIETOR V. SRIDEVI VERSUS THE ASSISTANT COMMISSIONER OF CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om today i.e., on or before 28.02.2023 - On demonstration to the satisfaction of respondents 1 and 2 (as above), the impugned notice will stand set aside - Petition disposed off. - W.P. Nos.6097 and 6098 of 2020 And W.M.P. Nos.7159, 7161 and 7167 of 2020 - - - Dated:- 7-2-2023 - Honourable Mr.Justice Abdul Quddhose For the Petitioner in both W.P.s : Mr.N.V. Balaji For the Respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er claims that they are not liable to pay any interest as per the impugned demand on the ground that only in respect of the cash component mentioned in the impugned demand dated 22.01.2020, they are liable to pay interest. But according to them, insofar as the credit component is concerned, they are not liable to pay any interest. 6. The issue as to whether an assessee is liable to pay any inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment to the credit of the assessee. 8. This Court is in agreement with the view taken by the two learned Judges of this Court in the aforementioned decisions. Accordingly, similar directions are issued in these writ petitions also and they are as follows :- a) Writ petitioner to demonstrate to the satisfaction of Respondents 1 and 2 undisputed payments (if any) within three weeks from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the writ petitioner, it is 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. f) in addition to the aforementioned directions, since the bank account of the petitioner has been attached, in the event of the petitioner paying interest in respect of the cash component as estimate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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