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SHREE AUTOMOTIVE (P) LTD. & ANR vs. JOINT COMMISSIONER OF STATE TAX, GOVERNMENT OF WEST BENGAL & ORS.
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
J. P. Khaitan
Swapna Das
Saurabh Bagaria
Res. Counsel
Sarbari Datta
Vipul Kundalia
Sujit Mitra

Petitioner / Applicant

SHREE AUTOMOTIVE (P) LTD. & ANR
Respondent JOINT COMMISSIONER OF STATE TAX, GOVERNMENT OF WEST BENGAL & ORS.
Court Calcutta High Court
State

West Bengal

Date Sep 7, 2021
Order No.

W.P.A. 16781 of 2019 With CAN 1 of 2020 CAN 2 of 2020 CAN 5406 of 2020 CAN 5408 of 2020

Citation

2021(9) TAXREPLY 4668
Original Order
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ORDER

Both the parties are present. In this writ petition, the petitioner has challenged the vires of several sections of the GST Act including Section 50 and order dated May 14, 2019 demanding interest of ₹ 2,51,15,982/- under Section 50 for the period July, 2017 to March, 2018. The petitioner has also challenged the garnishee notice under Section 79 dated May 27, 2019 issued to HDFC Bank and recovery of ₹ 1,42,74,642/- under the said notice. The petitioner submits that during the pendency of this writ petition, Section 50 Sub-Section (1) of the GST Act has been amended by the Finance Act, 2021 under Section 112 of the Finance Act which is quoted hereunder:- “112. In Section 50 of the Central Goods and Services Tax Act, in sub-section (1), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- Provided that the interest on tax payable in respect of supplies mad....

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