2021 (9) TMI 719

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....Das, Mr. Saurabh Bagaria, Mr. Indranil Banerjee. .......for the petitioner. Ms. Sarbari Datta. ........for the respondent no.5. Mr. Vipul Kundalia, Mr. Sujit Mitra. ........for the Union of India. Mr. A. Ray, Mr. S. Mukherjee, Mr. D. Ghosh. .......for the State. ORDER Both the parties are present. In this writ petition, the petitioner has challenged the vires of several sections ....

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....ely:- Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of Section 39, except where such return is furnished after commencement of any proceedings under Section 73 or Section 74 in respect of the said period, shall be payable on that portion....