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INDIA YAMAHA MOTOR PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
N.prasad
Res. Counsel
N.santhanaraman

Petitioner / Applicant

INDIA YAMAHA MOTOR PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 29, 2022
Order No.

WP.No.19044 of 2019 And WMP.No.18404 of 2019

Citation

2022(8) TAXREPLY 6277
Original Order
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ORDER

ORDER The petitioner is an assessee under the provisions of the Tamil Nadu Goods and Service Tax Act, 2017, (‘TNGST Act’/‘Act’) and has challenged an order dated 10.04.2019 wherein the respondent calls upon it to remit interest of a sum of Rs.5,00,00,000/- (approx.) for belated remittance of Goods and Service Tax (‘GST’) for the period from July, 2017 to October, 2017. 2.When the matter had come up before me on 16.12.2020, I had passed the following order: “Heard Mr.Prasad, learned counsel for the petitioner and Mr.Santhanaraman, learned Standing Counsel for the respondents. 2. Impugned order dated 10.04.2019 calling upon the petitioner to remit interest for the belated payment of GST has, admittedly, been passed without a pre-intimation notice/show cause notice. However, without having to set aside the impugned order, it would suffice that a direction be issued to R2, who is the jurisdictional Commissioner, to consider repre....

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