2025 (10) TMI 538

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.... Mr.J.Ashish For the Respondent : Mr.T.N.C.Kaushik Additional Government Pleader ORDER The petitioner is before this Court against the impugned Order dated 27.08.2024. 2. The impugned order has been preceded by a Show Cause Notice in Form GST DRC-01 dated 31.05.2024 and three reminders dated 15.07.2024, 29.07.2024 and 06.08.2024. After repeated reminders, the petitioner filed a reply o....

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....fore, levying of interest under Section 50(3) of the respective GST enactment, was unjustified. 7. The Learned Additional Government Pleader appearing for the respondent would submit that there is no disputed question of fact and that interest is payable as a consequence of the wrongful availment of the Input Tax Credit and therefore, there is no reason for entertaining this writ petition. Henc....

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....he Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. It is needless to state that, the said 25% of the disputed tax to be deposited only as pre-deposit, which is subject to final adjustment or further demand in terms of the demand order. 10. The petitioner shall also file a reply to the Show Cause Notice dated 31.05.2....