2020 (11) TMI 710

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.... Counsel for respondent No.1: Sri Y.N. Vivekananda. Counsel for respondent No.2: Sri B. Krishna Mohan Assistant Solicitor General of India. ORAL ORDER Per J.K. Maheshwari, CJ 1. This petition under Article 226 of the Constitution of India has been filed seeking the following relief : "It is prayed that this Court may be pleased to issue a Writ of Mandamus or any other approp....

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....the CGST Act insofar as it seeks to levy interest on the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act as being illegal, confiscatory and contrary to the fundamentals of the levy of interest, a colourable exercise to levy penalty in the guise of interest and strike down Section 50(1) to such extent as being unconstitutional." ....

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....hen the amount has already been deposited in Electronic Cash Ledger. It is contended by the petitioner that subsequent returns through on-line are not acceptable until the returns of previous months have been uploaded on the specified date and in such circumstances, demand for payment of interest for the fault of the department is not proper, therefore, the impugned notice is liable to be set asid....