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HERMES I TICKETS PRIVATE LIMITED vs. THE COMMISSIONER OF STATE TAX AND OTHERS
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
S.akila
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

HERMES I TICKETS PRIVATE LIMITED
Respondent THE COMMISSIONER OF STATE TAX AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 18, 2022
Order No.

W.P.Nos.3485, 3489, 3493, 3497 of 2022 And W.M.P.Nos.3610, 3612, 3616, 3617, 3624, 3625, 3632, 3633, 3614, 3622, 3626 and 3635 of 2022

Citation

2022(2) TAXREPLY 5635
Original Order
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ORDER

The prayer sought for in all these writ petitions is for a writ of Certiorarified Mandamus, to call for the records in the Impugned Notice for Belated Payment of Tax (demand interest) issued vide No.33AABCH7295J1ZB/2020-21, No.33AABCH7295J1ZB/2019-20, No.33AABCH7295J1ZB/2018-19, No.33AABCH7295J1ZB/2017-18 respectively, dated 05.01.2022 by the second respondent and quash the same and direct the respondents to compute and accept the interest liability based on the amount available / credited in the Electronic Cash Ledger (in excess of the previous month liabilities) as date of payment of tax instead of date of filing of the GSTR-3B returns. 2. The petitioner is engaged in the business of Retail assisted ecommerce and through its agent network and partner tie ups, facilitates transactions in the Travel, Remittances and the payment domain. 3. Originally the petitioner company was registered under the erstwhile Service Tax Department and after the implementation of the GST Act, t....

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