2023 (2) TMI 722

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....ble Mr.Justice Abdul Quddhose For 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 challeng....

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....re not liable to pay any interest. 6. The issue 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 ord....

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....te to the satisfaction of Respondents 1 and 2 undisputed payments (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 no....