2023 (2) TMI 722

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....r the Petitioner in both W.P.s : Mr.N.V. Balaji For the Respondents in both W.P.s : Mr.A.P. Srinivas, Standing counsel for R1 & R2, Mr.B.Sivakolappan for R3 COMMON ORDER W.P. No.6097 of 2020 has been filed challenging the impugned notice dated 22.01.2020 issued by the 1st respondent in O.C. No.8 of 2020. 2. W.P. No.6098 of 2020 has been filed challenging the impugned notice dated 15.07.2019 is....

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....as to whether an assessee is liable to pay any interest for the alleged non payment of the credit component is covered by the decisions of two learned Judges of this Court in the case of a)M/s.Sri Priyanga Agencies, vs. The Assistant Commissioner of CGST & Central Excise and two others, dated 08.12.2022 rendered in W.P. No.6603 of 2020 and the order, dated 06.01.2020 passed in W.P. Nos.23360 and 2....

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....s (if any) within three weeks from today i.e., on or before 28.02.2023; b) On demonstration to the satisfaction of respondents 1 and 2 (as above), the impugned notice will stand set aside; c) If the aforesaid demonstration is not made on or before 28.02.2023, the writ petition will stand dismissed and the impugned notice will continue to operate without any reference to this Court; d) On dem....