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M/S R.P.M. DISTRIBUTORS vs. UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ANUBHA RAWAT CHOUDHARY

Pet. Counsel

Nitin Kumar Pasari

Sidhi Jalan

Res. Counsel

Amit Kumar

Petitioner / Applicant	M/S R.P.M. DISTRIBUTORS
Respondent	UNION OF INDIA AND OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Feb 8, 2021
Order No.	W. P. (T) No. 1674 of 2020
Citation	2021(2) TAXREPLY 3877
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ORDER
Under challenge is the interest liability of ₹ 4,81,664/- upon the petitioner by Annexure-3 notice dated 17th February 2020. Learned counsel for the petitioner has contended that without any adjudication process under Section 73 or 74 of the CGST Act, such liability has been imposed. The interest has been calculated for the delay in payment of GST for the financial years 2017-18, 2018-19 and 2019-20. It is submitted that petitioner has been discharging its tax liability without any default and there is no dispute with the Department as such. It is submitted that from the electronic credit ledger of the petitioner it would be evident that there was excess input tax credit in the petitioner's ledger which was set off against petitioner's major tax liability. However, for few months the tax amount was also paid in cash by the petitioner. The interest liability now generated is based upon the entire tax liability or rather gross tax liability of the petitioner and not on t....