9911796707
TMI Blog2023 (10) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... gned before the implementation of GST - HELD THAT:- It appears in accordance with G.O.Ms.No.296, Finance [Salaries] Department dated 09.10.2017, the respondents have also directly remitted tax due. Now, the petitioner is facing proceedings under the provisions of the Central Goods and Services Tax (CGST) Act, 2017 on the interest on account of delayed/belated payment of tax. Hence, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner. 3. Earlier, the petitioner had approached this Court in W.P.Nos. 21196 and 21198 of 2019 to direct the respondent herein to pay the difference percentage of 10% GST on the original agreed contract value to this petitioner company in respect of contracts signed before the implementation of GST. Those writ petitions were disposed on 01.08.2019 taking note of G.O.Ms.No.296, Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2021 and 13.04.2023 for asking the respondent to bear the incidence of the interest on account of the delayed/belated payment of tax. 6. The learned Standing Counsel for the respondent submits that the petitioner representations dated 09.09.2021 and 13.04.2023 will be considered and disposed on merits and in accordance with law within a period of six weeks from the date of receipt of a copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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