Court directs respondents to address petitioner's ITC interest objections. Bank to pay sum to GST Commissioner. Communications set aside. Petitioner's points considered. No costs awarded.

The court directed the respondents to consider the writ petitioner's objections regarding interest on Input Tax Credit (ITC). The bank was instructed to pay an admitted sum to the Assistant Commissioner of GST. Communications from the respondents to the bank were set aside. The writ petitioner's points were to be considered, with an option for statutory appeal if needed. The writ was disposed of with specific directions based on a previous order, and no costs were awarded.

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Issues involved:
1. Consideration of objections and request regarding interest on ITC component.
2. Direction to the bank to pay an admitted sum to the Assistant Commissioner of GST.
3. Setting aside of communication from the first respondent to the bank.
4. Setting aside of communication from the second respondent to the bank.
5. Consideration of points raised in the writ petitioner's reply.
6. Availing alternate remedy of statutory appeal if decision is not in favor.

Analysis:

1. The court noted that in a similar matter with identical facts, an order was passed directing the respondents to consider the writ petitioner's objections and request on whether interest is payable on the Input Tax Credit (ITC) component. As the issue was acknowledged to be identical, the order made in the previous case was to be read in conjunction with the current case. The writ petition was disposed of with specific directions based on the previous order.

2. The writ petitioner had provided a statement for their bank account showing a balance of Rs. 33,77,394. The court directed the bank, which was not a respondent in the case, to pay an admitted sum of Rs. 9,15,121 to the Assistant Commissioner of GST and Central Excise from the available bank balance. The court communicated this order to the bank for immediate action.

3. The court set aside a communication dated 21.05.2019 from the first respondent to the bank. This action allowed the writ petitioner to operate the bank account, except for the mentioned admitted sum, which was to be paid to the first respondent.

4. Another communication dated 21.05.2019 from the second respondent to the bank was also set aside by the court. This step was contingent upon the payment of the admitted amount by the bank to the first respondent on or before 20.06.2019.

5. Upon payment of the specified amount by the bank, the second respondent was directed to consider all points raised in the writ petitioner's reply and the annexed working sheet. The second respondent was required to pass an order in accordance with the law and communicate the decision to the writ petitioner within a week of payment.

6. If the decision by the second respondent favored the writ petitioner, the matter would be concluded. However, if the decision was not in favor, the writ petitioner was advised to pursue the statutory appeal process under Section 107 of the CGST Act. The writ was disposed of with the outlined directions, and no costs were awarded. The connected miscellaneous petitions were also closed as a result of the judgment.

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