2022 (3) TMI 1584

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....AL 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:  ".....to issue a Writ of Mandamus ....

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....ely, 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 penalty in the guise of interest and strike down Section 50(1) to suc....

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....y 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 credit under sub-section (10) of section 42 or undue or excess reduction in output tax ....

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.... 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 respect of the said period, shall be payable on that portion of the tax which is paid by debiting the el....