2021 (1) TMI 703

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....l Writ Jurisdiction Case No. 5495 of 2020 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONOURABLE MR. JUSTICE PARTHA SARTHY For the Petitioners : Mr. Gautam Kumar Kejriwal, Advocate For the Respondents : Mr.Vikash Kumar, SC-11 JUDGMENT ( Per: HONOURABLE THE CHIEF JUSTICE ) Let the name of learned counsel for the petitioner be read as "Mr. Gautam Kumar Kejriwal" in place of "....

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....0024174L dated 22.02.2020 and the consequential demand notice is wholly without jurisdiction and is unsustainable in the eye of law; c) For further holding and a declaration that in absence of the Jurisdictional fact necessary for exercise of power under section 50 read with section 75 (12) of the act the respondent assessing authority could not have passed the impugned order and the consequenti....

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....y the petitioner in the returns filed for the respective months; f) For further holding and a declaration that in case the petitioner has already furnished the return and made payment of tax liablities in terms of section 39(7) of the act no liability of interest would be attracted in terms of section 75(12) of the act; (g) For grant of any other relief or reliefs to which the petitioner is fo....

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....l and state tax administration. 12. That in the light of aforesaid submissions, it is stated that no recovery will be made for interest charged on delayed payment of tax which has been made by the taxpayer debiting the credit ledger. 13. That however, in terms of amended section - 50 (1), it is prayed before the Hon&#39;ble court that the taxpayer may be directed to pay the interest on delayed....