2022 (3) TMI 1584

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....FOR THE RESPONDENT : GP FOR COMMERCIAL TAX (AP), HARINATH N (ASST SOLICITOR GENERAL) COMMON ORDER per the Hon'ble Sri Justice C.Praveen Kumar Heard Sri S. Dwarakanath, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes in both the cases. 2. The present Writ Petitions came to be filed seeking issuance of a Writ of Mandamus for the following reliefs: ....

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....2017 and principles of natural justice; and c) alternatively, declare that Section 50(1) of the CGST Act, in so far as it seeks to levy interest on the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act as being illegal, confiscatory and contrary to the fundamentals of the levy of interest, a colourable exercise to levy pen....

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....y, on his own, interest at such rate, not exceeding eighteen percent., as may be notified by the Government on the recommendations of the Council. (2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input tax....

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....ubstituted with effect from the 1st day of July, 2017, namely:- provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in re....