2021 (2) TMI 619

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....wat Choudhary For the Petitioner : Mr. Nitin Kumar Pasari, Adv. Ms. Sidhi Jalan, Adv. For the Respondents : Mr. Amit Kumar, Adv. ORDER Under challenge is the interest liability of Rs. 4,81,664/- upon the petitioner by Annexure-3 notice dated 17th February 2020. Learned counsel for the petitioner has contended that without any adjudication process under Section 73 or 74 of the CGST A....

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....s either been made. Learned counsel for the petitioner refers to the order dated 21st January 2021 passed in W.P.(T) No.1908/2020 (M/s. BGR Mining & Infra Limited, Dhanbad Vrs. The State of Jharkhand & Ors.) and other analogous cases. He submits that the issue involved therein was also same. The levy of interest liability on gross tax liability instead of the net tax liability was in question i....

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....being levied on net tax liability. It is submitted that this Court in such circumstances have disposed of those writ petitions taking note of the stand of the respondent that the interest is being levied on net tax liability and not on gross tax liability. Reference is also made to the Finance (No.2) Act, 2019 wherein an amendment has been inserted in Section 50 of the CGST Act. It is submitted th....