Matter is related to interest and will be listed on 21.10.2021
Interest— Section 50 of CGST Act— In the instant case, the petitioner submits that by the common order passed by the Joint Commissioner of State Tax covering different periods of the same petitioner, appeal preferred by the petitioner against levy of interest on Gross Tax Liability under section 50 (1) of CGST Act has been dismissed despite clear Administrative instructions issued by CBIC contained in Circular dated 18.09.2020 bearing F No. CBEC-20/01/08/2019-GST.
Such a course on the part of the Respondent No. 2 is clearly overreaching the orders of this court on the same issue concerning the same petitioner.
Held that— Let the matter be listed on 21.10.2021 under the appropriate heading. Affidavit on the part of the Respondents, if any, be filed latest by 18.10.2021.
Matter is related to interest and will be listed on 21.10.2021
Interest— Section 50 of CGST Act— In the instant case, the petitioner submits that by the common order passed by the Joint Commissioner of State Tax covering different periods of the same petitioner, appeal preferred by the petitioner against levy of interest on Gross Tax Liability under section 50 (1) of CGST Act has been dismissed despite clear Administrative instructions issued by CBIC contained in Circular dated 18.09.2020 bearing F No. CBEC-20/01/08/2019-GST.
Such a course on the part of the Respondent No. 2 is clearly overreaching the orders of this court on the same issue concerning the same petitioner.
Held that— Let the matter be listed on 21.10.2021 under the appropriate heading. Affidavit on the part of the Respondents, if any, be filed latest by 18.10.2021.