9911796707
TMI Blog2024 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... s to file appeal with respect to the liability / the amount, let the petitioner file appeal within the statutory period after complying with the legal provisions to that extent - if the appeal is not filed within the statutory period of three months, the respondents would be at liberty to proceeding further pursuant to the same impugned notice with respect to the amount. Interest payable on delayed payment of tax in cash - HELD THAT:- Since the petitioner is ready to make the payment of the amount thereunder, in instalments and Section 80 of the Act provides for the concerned authority to fix instalments for payment, to that extent, the petitioner shall approach the authority by filing appropriate application, manually, as it is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or more in direction or Writ of Mandamus declaring the action of the respondents in not allowing the manual filing of FORM DRC-20 and initiating recovery proceedings vide notice dated 01.01.2024 even before the statutory limitation period of 90 days for appealing an order U/s. 107 of Section 107 of the Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2-17 as illegal, arbitrary and in violation of Articles 14 and 19(1) (g) of the Indian Constitution and consequently direct the respondents to allow the petitioner to manually file FORM DRC 20 against the interest demands of Rs. 2,28,19,815/- (IGST Rs. 1,68,66,853/- + CGST Rs. 29,76,481/- + SGST Rs. 29,76,481/-) other than the remaining contested demand and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner will have to apply for the total amount including both the Sl. Nos. (1) (2) (supra), where as the petitioner intends to challenge the Order to the extent of Sl. No. 1 (supra). The petitioner s application if filed manually would not be accepted by the Authority. 7. His further submission is that the impugned notice dated 01.01.2024 was issued within period of three months whereas under Section 78 of the Act the recovery proceedings can be initiated only when the amount is not paid within a period of three months from the date of service of the order. He submits the since the period of limitation has not expired, the impugned notice could not be issued keeping deadline of 7 days for compliance. 8. Sri Shreyas Reddy submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner wants to file appeal with respect to the liability / the amount under Sl. No. 1, let the petitioner file appeal within the statutory period after complying with the legal provisions to that extent. 13. It is clarified that so far as the amount under Sl. No. 1 is concerned, if the appeal is not filed within the statutory period of three months, the respondents would be at liberty to proceeding further pursuant to the same impugned notice with respect to the amount under Sl. No. 1. 14. So far as the amount under Sl. No. 2 is concerned, since the petitioner is ready to make the payment of the amount thereunder, in instalments and Section 80 of the Act provides for the concerned authority to fix instalments for payment, to that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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