2023 (10) TMI 144

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....ndent (In both W.Ps) : Mrs.N.Devi Standing Counsel COMMON ORDER Mrs.N.Devi, learned Standing Counsel takes notice on behalf of the respondent. 2. This is the third round of litigation before this Court by the petitioner. 3. Earlier, the petitioner had approached this Court in W.P.Nos. 21196 and 21198 of 2019 to direct the respondent herein to pay the difference percentage of 10% GST on....

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....ing proceedings under the provisions of the Central Goods and Services Tax (CGST) Act, 2017 on the interest on account of delayed/belated payment of tax. Hence, the petitioner has sent representations dated 09.09.2021 and 13.04.2023 for asking the respondent to bear the incidence of the interest on account of the delayed/belated payment of tax. 6. The learned Standing Counsel for the respondent....