2024 (4) TMI 778

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....onsequently direct the 2nd respondent to waiver the all further payments demand by the 2nd respondent within stipulated period. 2. The petitioner has filed this Writ Petition against the impugned order dated 07.03.2024 in Appeal No.AP/GST/T/13/2023. By the aforesaid order, the 1st respondent has dismissed the appeal of the petitioner against the order dated 02.09.2022 passed by the 3rd respondent in his proceedings bearing Ref.No.GSTIN:33FVJPS4934J1Z1/2019-20. By the aforesaid order, the 3rd respondent has called upon the petitioner to pay interest for a sum of Rs. 7,53,258/-as detailed below:   CGST SGST TOTAL TAX 823743 823743 1647486 Interest@24% 657550 657550 1315100 Total amount 1481293....

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....t if at all it is open for the petitioner to approach the Commissioner u/s. 80 of the TNGST Act, 2017. 4. I have considered the arguments advanced by the learned counsel for the petitioner and the respondent. The operative portion of the impugned order reads as under: "4. ORDER Tvl. Best Recharge (herein after referred os Appellant) 88B, West Car Street Vikramasingapuram, Tirunelveli 627 425. The tax payer has availed excess ITC than available in GSTR-2A hence the Adjudicating authority has levied tax and interest. The appellant has agreed and reversed the tax but has filled. peal for the levy of interest. The appellant has mentioned that the Business is not good and requested to pay the interest @ 18% and Rs. ....

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....payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery. Hence the appeal filed by the appellant cannot be considered and the order passed by the adjudicating authority is valid." 5. In my view the order does not call for any interference. The order does not suffer from any of the vices which would render the impugned order amenable/susceptible to a review under Art.226 of the Constitution of India. The order is also well reasoned and also does not suffer from any short coming. Therefore, the Writ Petition is liable to be dismissed. However, considering the fact that the petitioner has paid the disputed tax on 27.07.2022, the only relief....