9911796707
TMI Blog2024 (6) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 of 2024 And WMP Nos. . 12882, 12884, 12887, 12889, 12896, 12898, 12938, 12940, 12944 & 12945 of 2024 - - - GST - Imposition of interest liability on the petitioner - personal hearing was not provided before the impugned orders were issued - violation of principles of natural justice - HELD THAT:- The petitioner has set out details of payment of requisite taxes in respect of the relevant assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade within three weeks from the date of receipt of a copy of this order - petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. K.A. Parthasarathy, Mr. N. Chandirasekar For the Respondents : Mr. V. Prashanth Kiran Government Advocate COMMON ORDER By these writ petitions, orders imposing interest liability on the petitioner are challenged. 2. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80 of the applicable GST enactments. The last submission is that a circular was issued for the imposition of interest at lower rates during specific months during the COVID-19 pandemic. After pointing out that the petitioner has paid about Rs. 2 lakhs towards the aggregate demand of about Rs. 12 lakhs, learned counsel seeks another opportunity to place these contentions before the respondents. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt assessment periods. The petitioner has also placed on record proof of payment of about Rs. 2 lakhs towards interest. In sub-section 4 of Section 75 of the applicable GST enactments, a personal hearing is mandatory if requested for or if an order adverse to the tax payer is proposed to be issued. Under Circular No.13/2020-TNGST dated 17.08.2020, tax payers had the benefit of reduced rate of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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