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TMI Blog2024 (10) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents to adjudicate the issue as to whether the petitioner indeed liable to interest under Section 50 of the Central Goods and Services Tax (CGST) Act, 2017/Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. This writ petition is disposed of by directing the respondents to pass a fresh order on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order, justifying their stand as to how the interest is payable particularly when the amounts were credited to the accounts of the Government in the petitioner's Electronic Cash Ledger/Electronic Cash Register. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Adithya Reddy For the Respondents : Mr. T. Ramesh Kutt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve recovered the amounts from the petitioner. Meanwhile, the petitioner had challenged the recovery notice dated 14.02.2020 followed by the second recovery notice dated 15.02.2021 which was challenged in W.P.No.7072 of 2021. The said writ petition was disposed on 28.03.2022 with the following observations:- 5. I have considered the said rival submissions made by both sides and have perused the materials placed before this Court. 6. Whatever be the effect of the order i.e., the demand of interest, the same since have a civil consequence on the petitioner, it should have been preceded by a notice to be issued, which admittedly since has not been issued and no opportunity has been given to the petitioner before passing the impugned order, I am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought for in this writ petition is without any basis. The petitioner ought to have filed a writ petition for a mandamus to direct the respondents to adjudicate the issue as to whether the petitioner indeed liable to interest under Section 50 of the Central Goods and Services Tax (CGST) Act, 2017/Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. 11. Under these circumstances, this writ petition is disposed of by directing the respondents to pass a fresh order on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order, justifying their stand as to how the interest is payable particularly when the amounts were credited to the accounts of the Government in the petitioner's Elect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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