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PITTAPPILLIL AGENCIES vs. SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISSE GOODS AND SERVICES TAX DEPARTMENT, PRINCIPAL COMMISSIONER OF CENTRAL TAX, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, GOODS AND SERVICES TAX DEPARTMENT, MANAGER, FEDERAL BANK
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
AMIT RAWAL
Pet. Counsel
K.n.sreekumaran
P.j.anilkumar
N.santhoshkumar
Res. Counsel
P.r.sreejith

Petitioner / Applicant

PITTAPPILLIL AGENCIES
Respondent SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISSE GOODS AND SERVICES TAX DEPARTMENT, PRINCIPAL COMMISSIONER OF CENTRAL TAX, CENTRAL GOODS AND SERVICES TAX DEPARTMENT, ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, GOODS AND SERVICES TAX DEPARTMENT, MANAGER, FEDERAL BANK
Court Kerala High Court
State

Kerala

Date Nov 21, 2019
Order No.

WA No.2359/2019 & W.P (C) No.31184/2019

Citation

2019(11) TAXREPLY 1701
Original Order
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ORDER

W.A. No.2359/2019 is filed against an interim order of the Single Judge, dated 19th November, 2019, passed in W.P.(C) No.31184/2019. After hearing both sides for quite some time, we felt that the writ petition itself can be disposed of based on the contentions raised. Therefore W.P.(C) No.31184/2019 is tagged on to the writ appeal and both the cases are disposed of through this common judgment. 2. Issue pertains to the sustainability of a proceedings initiated for recovery of the amount of interest due under Section 50 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for short) and the consequential garnishee proceedings initiated under Section 79 (1) (c) of the said Act. 3. Exhibit P16 notice was issued to the appellant/petitioner requiring them to remit a sum of ₹ 1,95,01,865.57 towards interest due with respect to 14 returns filed after the due dates stipulated. The appellant/petitioner submitted Ext.P18, detailed objection against the demand made und....

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