2025 (1) TMI 1517

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....o heard Mr. S.C. Keyal, the learned Standing Counsel appearing on behalf of the CGST. 2. The petitioner herein has assailed the order dated 31.03.2022 passed by the learned Joint Commissioner (Appeals), CGST & CX, Guwahati i.e. the respondent No. 2 as well as the Order-in-Original dated 02.06.2020 passed by to respondent No. 3 and has also assailed the communication dated 06.09.2023. 3. This Court vide an order dated 21.12.2023 issued notice and further stayed the interest and the penalty so imposed subject to deposit of the principal amount to the tune of Rs.33,69,271/-. It is an admitted position that the petitioner thereupon deposited the principal amount of Rs.33,69,271/-. In other words, the principal amounts had been duly paid. Duri....

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....funded. 6. The above query is made taking into consideration that if this Court grants liberty to the Petitioner to file application for refund of the amount under Section 11B of the Central Excise Act, 1944, the Authorities may have to incur payment of interest. On the other hand, as by virtue of Section 128A of the CGST Act, 2017, the amount of tax had already been deposited, the payment of interest and penalty would be waived." 4. Subsequent thereto, an affidavit has been filed by the Assistant Commissioner, CGST, Dibrugarh Commissionerate on 27.01.2025. Paragraph Nos. 2 and 3 of the said affidavit being relevant are reproduced herein under: "2. That by order dated 17.12.2024 passed in the instant case, this Hon'ble Court in para ....