2025 (11) TMI 238

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.... Mr. TNC. Kaushik Additional Government Pleader ORDER Mr.TNC.Kaushik, learned Additional Government Pleader, takes notice for the respondent. 2. With the consent of the learned counsel for the Petitioner and learned Additional Government Pleader for the respondent, this Writ Petition is being disposed of at the time of admission. 3. The petitioner is before this Court against the impug....

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....r and therefore, the imposition of interest was unjustified. 6. That apart, it is submitted that this amount was paid prior to issuance of the notice in DRC-01 dated 25.11.2024 and therefore, it is submitted that the impugned order dated 25.02.2025 does not merit any interference. 7. As far as defect No. 3 is concerned, the learned counsel for the petitioner submits that as against the propo....

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....eader for the respondents, I am inclined to remit the matter back to the respondent to redo the exercise insofar as defect Nos. 1 and 3 are concerned. 11. As far as defect No.1 is concerned, the interest has to be calculated on the belated payment of tax, after comparing the delay with reference to the payment of tax in the monthly returns to be filed under Section 39 of the respective GST enac....