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REFEX INDUSTRIES LIMITED, M/S. SHERISHA TECHNOLOGIES PVT. LTD. vs. THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE, THE SUPERINTENDENT OF CENTRAL TAX, BANK MANAGAR, BANK MANAGAR, ICICI BANK
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
R.anish Kumar
Res. Counsel
Thirumalaisamy

Petitioner / Applicant

REFEX INDUSTRIES LIMITED, M/S. SHERISHA TECHNOLOGIES PVT. LTD.

Respondent THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE, THE SUPERINTENDENT OF CENTRAL TAX, BANK MANAGAR, BANK MANAGAR, ICICI BANK
Court Madras High Court
State

Tamilnadu

Date Jan 6, 2020
Order No.

Writ Petition Nos.23360 and 23361 of 2019 And WMP Nos.23106 and 23108 of 2019

Citation

2020(1) TAXREPLY 1432
Original Order
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ORDER

The petitioners are registered as assessees under the provisions of the Central Goods and Service Tax Act, 2017 (in short 'CGST Act'). The petitioners have admittedly filed Returns of income belatedly for the period 2017-18. Communications dated 07.05.2019 (in W.P.No.23360 of 2019) and 15.05.2019 (in W.P.No.23361 of 2019) computing the delay in filing of Returns and consequently the interest to be remitted on the tax accompanying the Returns were issued by the 2nd respondent in the following terms: W.P.No.23360 of 2019: Sl.No. Month Delay (No. of days) Duty paid (in Rs.) Interest to be paid @ 18% 1. August – 17 140 5016431 346340 2. September-17 110 ....

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