2020 (11) TMI 710

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.....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 appropriate writ or order or direction declaring - (a) t....

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....ty 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." 2. Perusal of the notice issued on 7.2.2020 indicates that the petitioner ....

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....ontended 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 aside. 3. After hearing learned Counsel for both the parties and on perusal of ....