2024 (6) TMI 827

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner prays for the following reliefs: (a) For issuance of an appropriate writ, order or direction, directing upon the Respondents to show cause as to how and under what circumstances, the petitioner could be forced to make payment of interest, for delayed payment of tax liability through cash for different months, without there being any adjudication of the same and without taking into consideration the orders passed by this Hon'ble Court; (b) Consequent upon showing cause, if any, and on being satisfied, that the actions of the Respondents are directly in conflict with the judgment rendered by this Hon'ble Court in the matter of M/s. Mahadeo Construction Company, as also, the Order passed by this Hon'ble Court in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctorate of Revenue, Ministry of Finance, Government of India provided as under: "GSR. 246(E)-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or (e) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has led to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....disposed of on 26th June 2023. In the aforementioned circumstance, the petitioner has approached this Court. Mr. Nitin Kumar Pasari, the learned counsel for the petitioner submits that without any adjudication the petitioner is forced to make payment of interest to the tune of Rs.6,19,258.85/- on account of delayed payment of tax liability through cash for different months. According to the learned counsel for the petitioner, the procedure adopted by the respondent-authority is contrary to the provisions under the GST Act and the demand for payment of interest has been made in breach of natural justice. Per contra, Mr. Amit Kumar, the learned counsel for the GST/Income Tax Department submits that the periods of limitation for filing an appl....