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SRINIVASA STAMPINGS vs. THE SUPERINTENDENT OF GST AND CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
---
Res. Counsel
R.gunalan

Petitioner / Applicant

SRINIVASA STAMPINGS

Respondent THE SUPERINTENDENT OF GST AND CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 8, 2022
Order No.

WP.No.7129 of 2021 And WMP.Nos.7645 & 7647 of 2021

Citation

2022(4) TAXREPLY 5721
Original Order
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ORDER

There is no representation on behalf of the petitioner for the last two occasions. Even today, there is no representation on behalf of the petitioner. 2. The short point that arises for consideration in the present Writ Petition is whether the petitioner is entitled to stall the recovery of interest payable on delayed payment of tax under Section 50 of CGST Act, 2017. Earlier the petitioner was issued with a notice dated 04.03.2020 bearing reference OC No.97 of 2020, whereby a sum of ₹ 6,58,233/- was demanded from the petitioner as interest payable under Section 50(1) of CGST Act, 2017 r/w Notification No.13/2017-Central Tax, dated 28.06.2017. The petitioner was directed to pay the aforesaid amount by 10.03.2020. The petitioner appears to have replied for the same by reply dated 09.03.2020 and thereafter, proceeded to file W.P.No.12667 of 2020 to quash the aforesaid demand notice dated 04.03.2020. 3. The petitioner's Writ Petition along with a batch of Writ Petitions c....

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