2022 (2) TMI 1078

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....ice Tax<br>HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : MS. M Bhattacharjee Advocate for the Respondent : SC, GST JUDGMENT Heard Ms. M. Bhattacharjee, learned counsel for the petitioner. Also heard Ms. G. Hazarika, learned counsel for the respondents. 2. The petitioner M/S B G Engineering Co. is an assessee under the GST laws bearing registration N....

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.... Details available at Page-25, the total duty amount the petitioner was liable to pay was Rs. 1,25,629.20 paisa and the payment was required to have been made before 30.06.2020. As the petitioner had paid an amount of Rs. 1,25,629.60 paisa in place of Rs. 1,25,629.20 paisa as was assessed, the payment was rejected, meaning thereby that by virtue of such rejection the petitioner was refused the ben....

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....ut for some reason the amount paid was Rs. 1,25,629.60 paisa. It is taken note of that the amount of Rs. 1,25,629.60 was paid on or before the last date and the only discrepancy was that instead of Rs. 1.25,629.20 paisa, an amount of Rs. 1,25,629.60 paisa was paid, i.e. 0.40 paisa more. In the circumstance, it cannot be said that the petitioner had not paid the tax amount to the department on or b....

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....date of payment also cannot be accepted. The subsequent payment of the petitioner cannot be said to be a late offer of payment and it has to be construed to be an act of repayment of the amount which was already paid earlier but was rejected. 6. In view of the above, interest of justice will be made if the amount required to be paid by the petitioner is paid and the department accepts it to be ....