2021 (2) TMI 561

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....UMAR Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11   ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner has prayed for the following relief(s):- "a) For issuance of writ or order in the nature of certiorari for quashing of the order number ZA100220024511P dated 23.02.2020 passed by th....

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....er and the consequential demand notice which is accordingly without jurisdiction and liable to be quashed by this Hon'ble Court; d) For further holding and a declaration that the case of the petitioner is squarely covered by the judgment dated 06.01.2020 of Hon'ble Madras High Court in the matter of Refex Industries limited Vs. Asst. Commissioner of CGST and Central Excise wherein it has ....

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....ief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case." In view of the stand taken by the State vide its affidavit dated 11.01.2021 affirmed by Shri Gautam Kumar Kejriwal, learned counsel for the petitioner, we close the present proceedings taking on record the averments made by the deponent, part of which are reproduced as under: "14. Tha....

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....at the taxpayer may be directed to pay the interest on delayed payment of tax which has been made by debiting the cash ledger that is interest payable on net liability." Additionally, our attention is invited to the circular issued by the Central Board of Indirect Taxes & Customs (CBIC), which reads as under:- "Interest on delayed payment of GST:CBIC Posted on 26th August 2020 5:34 PM ....