2021 (7) TMI 1159

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....irm. The petitioner has its factory at Karumathampatti, Coimbatore District. The petitioner has involved in the activity of manufacture of knitted and crocheted fabrics. The petitioner has a registration under the Central Goods and Services Tax Act, 2017 and an assessee under the GST regime with the first respondent-Assistant Commissioner. 3. Learned counsel for the petitioner made a submission that under Section 50 of the Central Goods and Services Tax Act, 2017, interest on delayed payment of tax shall be charged. However, the petitioner has raised certain valid grounds, as the first respondent failed to adjudicate the factual as well as the legal grounds raised. The circular referred in the impugned order dated 28.03.2019 is not in di....

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....ondent has granted liberty to the petitioner to prefer an appeal against the order in original passed on 11.11.2020. 7. The learned counsel for the petitioner reiterated that the petitioner has no serious grievance against the said order in original dated 11.11.2020. As far as the interest portion is concerned, the petitioner is having certain grievances and to redress the said grievances, he approached the authorities by way of a representation dated 03.11.2020 and the said representation is to be disposed of by the Authority Competent, as the authority is bound to decide the same on merits with reference to Section 73(9) of the Central Goods and Services Tax Act, 2017 read with Rule 142(5) of the Central Goods and Services Tax Rules, 2....