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SR & SONS vs. ASSISTANT COMMISSIONER (ST) (FAC)
(Madras High Court)

Hon'ble Judges:

S.M.SUBRAMANIAM
Pet. Counsel
N.prasad
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

SR & SONS
Respondent ASSISTANT COMMISSIONER (ST) (FAC)
Court Madras High Court
State

Tamilnadu

Date Jul 26, 2021
Order No.

WP Nos.15306 and 15307 of 2021 And WMP No.16193 of 2021

Citation

2021(7) TAXREPLY 4409
Original Order
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ORDER

The lis on hand is filed questioning the validity of the order passed by the first respondent-Assistant Commissioner in proceedings dated 03.02.2021. 2. The petitioner is a Partnership Firm. The petitioner has its factory at Karumathampatti, Coimbatore District. The petitioner has involved in the activity of manufacture of knitted and crocheted fabrics. The petitioner has a registration under the Central Goods and Services Tax Act, 2017 and an assessee under the GST regime with the first respondent-Assistant Commissioner. 3. Learned counsel for the petitioner made a submission that under Section 50 of the Central Goods and Services Tax Act, 2017, interest on delayed payment of tax shall be charged. However, the petitioner has raised certain valid grounds, as the first respondent failed to adjudicate the factual as well as the legal grounds raised. The circular referred in the impugned order dated 28.03.2019 is not in dispute. However, the applicability or otherwise has to be....

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