2024 (7) TMI 739

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....rmed the following amount due payable by the petitioner: 3. The case of the petitioner is that the petitioner is assessed to State Authority and that the State Authority has also passed an order for the same period on 07.06.2022 vide in Form GST APL-01 bearing reference in Order No.ZD330622004178R. By the aforesaid order, the State Authority has concluded that the petitioner has to pay only a sum of Rs. 3,51,336/- (Rs. 1,75,668/- x 2) towards interest on account of the belated payment of tax for the assessment year 2017-18. 4. It is submitted that the impugned proceedings of the respondent is clearly without jurisdiction in as much as the petitioner is under the administrative control of the State GST Authorities whereas the impugned ....

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....nsidered the arguments advanced by the learned counsel for the petitioner and Senior Standing Counsel for the respondent. 11. The operative portion of the impugned order itself indicates that the petitioner has paid a sum of Rs. 74,32,540/- as against the tax demand of Rs. 78,74,766/- leaving the balance of Rs. 4,42,226/-. This amount has to be paid by the petitioner without prejudice to the rights of the petitioner pursuant to the remand order. 12. It is noticed that the petitioner is also required to pay a sum of Rs. 11,08,324/-. The petitioner was directed to pay a sum of Rs. 3,00,000/- at the time of admission in this Court on 01.11.2022. It is not clear whether the petitioner has complied with the same. The delay in payment of ta....

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....orders on merits and in accordance with law within six months from today. In case the recommendations of the 53rd GST council meeting is implemented, the penalty may be dropped. 17. The differential amount of tax due for a sum of Rs. 4,42,226/- and the interest of Rs. 11,08,324/- shall be paid by the petitioner within a period of two months from the date of receipt of a copy of this order. This Writ Petition is disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed. ============= Document 1 ORDER .i) (ii) I confirm the demand of GST amount Rs.78,74,766/- [Rupees Seventy Eight lakh seventy four thousand seven hundred and sixty six only] on M/s. Sree Prema Vilas Tirun....