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UTKAL AUTOMOBILES PVT. LTD. vs. THE UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Rudra Prasad Kar
Sriman Arpit Mohanty
Bhabani Prasad Mohanty
Res. Counsel
Radheshyam Chimanka

Petitioner / Applicant

UTKAL AUTOMOBILES PVT. LTD.
Respondent THE UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Jul 11, 2022
Order No.

W.P.(C) No. 10277 of 2020

Citation

2022(7) TAXREPLY 6176
Original Order
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ORDER

1. This matter is taken up by virtual/physical mode. 2. Questioning the jurisdiction of the Assessing Authority in levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘CGST Act’) on the gross GST liability before adjusting input tax credit available in the credit ledger vide Demand Information Notice DIN-20200262WJ00005DF3DE in Communication bearing C.No. GST/01/INTEREST/BBSRIX/2020/64, dated 18th February, 2020 (Annexure-3) for belated payment of tax for the periods 2017-18, 2018-19 and 2019-20 (upto December, 2019), the petitioner has approached this Court invoking extraordinary jurisdiction under Article 226/227 of the Constitution of India with the following prayers: “i) issue a writ in the nature of certiorari quashing the DIN dated 20.02.2020 levying interest by the opposite party No.4 under Annexure-3; ii) issue a writ in the nature of mandamus or issue any appropriate writ declaring that the interest under....

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