9911796707
TMI Blog2022 (4) TMI 1520X X X X Extracts X X X X X X X X Extracts X X X X ..... and interest need not be demanded as per Section 50 of the Central Goods and Service Tax Act, 2017 - Petitioner is a Semi Government Agency - HELD THAT:- In the Petition and rejoinder the Petitioner has placed on record various factual aspects to demonstrate that for some period the Petitioner may have made the payment late but for substantial period the Petitioner has not defaulted in making pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to contend that availability of the Input Tax Credit cannot be considered for the purpose of Section 50 of the CGST Act, 2017 - both, the mentioned factual aspect and legal aspect having been not considered and considering the fact that the Petitioner is a Semi Government Agency, the matter needs to be re-examined by the Deputy Commissioner. Petition disposed off by way of remand. - WRIT PET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order passed by the Deputy Commissioner of CGST, Mumbai dated 19 January 2022 directing the Petitioner to pay an amount of Rs. 5,87,14,671/- towards interest for delayed payment. The Commissioner has observed that the Petitioner had merely deposited the amount in the Electronic Cash Ledger but did not accept it as a tax liability and deposited by furnishing GSTR-3B Return and this cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Petitioner is liable to pay the interest for the entire period i.e. from February 2020 to January 2021. In the rejoinder, the Petitioner has placed before us a chart to demonstrate that periodical payments made during this period was as per the prescribed period specified under Section 50 of the CGST Act, 2017. The Petitioner has also sought to contend that the amounts which were availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to put forth its say, to give audience to the representative of the Petitioner and thereafter, pass a suitable order. We direct that the impugned order dated 19 January 2022 shall be considered as a prima facie opinion of the Deputy Commissioner who will pass the order after giving an opportunity to the Petitioner as above. Till the final order is passed, no coercive steps be taken against ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
