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F1 AUTO COMPONENTS P LTD vs. THE STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P.v.sudakar
Res. Counsel
Tnc.kaushik

Petitioner / Applicant

F1 AUTO COMPONENTS P LTD
Respondent THE STATE TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jul 9, 2021
Order No.

W.P. No.6631 of 2021 And WMP No.7188 of 2021

Citation

2021(7) TAXREPLY 4374
Original Order
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ORDER

Heard Mr.P.V.Sudakar, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short 'Act') relating to both interest on cash remittances as well as remittances by way of adjustment of electronic credit register. 4. As far as the second limb of the levy is concerned, it is covered by a decision in the case of Maansarovar Motors Private Limited V. The Assistant Commissioner, Poonamallee Division, Chennai (W.P.Nos.28437 of 2019 etc. batch, order dated 29.09.2020). Both learned counsel concur on the position that in the light of the aforesaid decision, the levy to this....

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