2023 (1) TMI 498

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.... Petitioner : Mr.Adithya Reddy For the Respondents : Mr.K.S.Ramasamy Junior Panel Counsel for GST ORDER This common order will now dispose of the captioned main writ petition and captioned two 'WMPs' ['Writ Miscellaneous Petitions'] thereat. 2. It is not necessary to be detained by facts by dilating and delving into granular details as Mr.Adithya Reddy, learned counsel ....

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....vision Bench took divergent views, the matter was referred to a third Hon'ble Judge and third Hon'ble Judge by order dated 19.12.2019 concurred with the views of one of the Hon'ble judges of the Division Bench who sustained 13.06.2019 order in W.P.No.15624 of 2019. 4. Learned counsel on both sides submit that an order akin to the operative portion in W.P.No.15624 of 2019 will serve ....

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....d respondent to the third respondent bank will stand set aside. c) If the aforesaid payment is not made on or before 20.06.2019, this writ petition will stand dismissed and 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 fro....

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.... the connected miscellaneous petitions are closed.' 5. In the case on hand, Revenue has pegged interest at Rs.5,42,627/- and demand of interest on the portion of the tax paid by utilizing the input tax credit is not sustainable as there is no provision in the C-GST to demand interest. 6. In this view of the matter, the following order is passed: a) Writ petitioner to demonstrate....