2022 (12) TMI 343

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.... be detained by facts by dilating and delving into granular details as Mr.T.Shanmugam, learned counsel for writ petitioner-assessee and Mr.A.P.Srinivas, learned Senior Standing Counsel for respondents 1 and 2 very fairly submit in unison, in one voice that the captioned matter is directly and squarely covered by orders dated 19.12.2019 in W.A.Nos.2127 and 2151 of 2019. Therefore, in terms of short facts it will suffice to say that the captioned matter pertains to interest on delayed payment vide Section 50(1) of 'Central Goods and Services Act, 2017' (hereinafter 'CGST Act' for brevity). 3. As regards aforementioned orders in W.A.Nos.2127 and 2151 of 2019, there is no disputation that this Court disposed of W.P.No.15624 of ....

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.... the impugned order will continue to operate without any reference to this Court. d) On payment of aforesaid amount on or before 20.06.2019 by the writ petitioner, as mentioned supra, impugned communication from the second respondent to third respondent bank inter-alia under Section 79 of CGST Act will stand set aside and the second respondent shall consider all the points raised in writ petitioner's reply dated 29.03.2019, more particularly the annexed working sheet, pass an order in a manner known to law and communicate the same to the writ petitioner under due acknowledgement within one week therefrom. e) If the decision taken by the second respondent is in favour of the writ petitioner, it is the end of the matter. If that not b....