2026 (5) TMI 789

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....E SHRI JUSTICE RAKESH MOHAN PANDEY For the Petitioner: Mr. Bhishma Ahluwalia, Advocate along with Ms. Shalini Kashyap, Advocate. For the Respondents No. 1 and 4: Mr. Maneesh Sharma, Advocate. For the Respondents No. 2 and 3: Ms. Anuradha Jain, Dy. G.A. JUDGMENT 1) By way of this petition, petitioner has sought following reliefs:- 10.1 It is prayed that this Hon'ble Cour....

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....le Court may kindly be pleased to issue Writ in nature of mandamaus and/or any other appropriate writ directing the Respondent No. 1, 2 & 5 to reconfigure the online GSTN Portal in line with the legal provisions. 10.4 This Hon'ble Court may kindly be pleased to issue Writ in the nature of Mandamus and/or any appropriate writ commanding/directing Respondents No. 3 to recompute the inte....

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....st payments for delayed GST only on net cash liability w.e.f. 1st July, 2017. He contends that in light of the afore-stated amendment, the show-cause notice deserves to be set aside. 3) On the other hand, learned counsel appearing for the respective respondents would oppose. They submit that petitioner is required to pay the interest on the delayed payment of tax for cash portion. 4) I have ....