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SARDAR & CO. vs. THE SUPERINTENDENT OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
Adithya Reddy
Res. Counsel
K.s.ramasamy

Petitioner / Applicant

SARDAR & CO.
Respondent THE SUPERINTENDENT OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Dec 8, 2022
Order No.

W.P.No.6691 of 2020 And W.M.P.Nos.7941 and 7942 of 2020

Citation

2022(12) TAXREPLY 6842
Original Order
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ORDER

ORDER This common order will now dispose of the captioned main writ petition and captioned two 'WMPs' ['Writ Miscellaneous Petitions'] thereat. 2. It is not necessary to be detained by facts by dilating and delving into granular details as Mr.Adithya Reddy, learned counsel for writ petitioner-assessee and Mr.K.S.Ramasamy, learned Junior Panel Counsel for first respondent very fairly submit in unison, in one voice that the captioned matter is directly and squarely covered by orders dated 19.12.2019 in W.A.Nos.2127 and 2151 of 2019. Therefore, in terms of short facts it will suffice to say that the captioned matter pertains to interest on delayed payment vide Section 50(1) of 'Central Goods and Services Act, 2017' (hereinafter 'C-GST Act' for brevity). 3. As regards aforementioned orders in W.A.Nos.2127 and 2151 of 2019, there is no disputation that this Court disposed of W.P.No.15624 of 2019 by order dated 13.06.2019, that order was carried....

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