This Court is of the considered opinion that the grievance of petitioner is against the charging of interest under Section 50 of CGST Act and in respect of the said grievance, the petitioner submitted a representation to the first respondent. The first respondent is directed to consider the representation submitted by the petitioner and pass an order on merits and in accordance with law.
Section 50 0f the CGST Act, 2017 –– Interest –– The petitioner is engaged in the activity of manufacture of knitted and crocheted fabrics. The counsel for the petitioner submitted that interest on delayed payment of tax shall be charged under Section 50 of the Act, 2017 but the first respondent failed to adjudicate the factual as well as the legal grounds raised. The court observed that the order impugned revealed that the first respondent has not decided any issues on merits because the concluding paragraph reads that during the processing of refund application, there is no need to pass separate speaking order and refund sanction order in RFD 06 is also passed on 11.11.2020 which was automatically sent to your mail. The counsel for the petitioner submitted that the petitioner has grievance regarding the interest portion and he approached the authorities on 03.11.2020. The Court observed that the petitioner has submitted a representation on 03.11.2020, which is yet to be disposed of.
Held that:- The Hon’ble High Court directed the respondent to consider the representation submitted by the petitioner on 03.11.2020 and pass an order on merits and in accordance with law, preferably within a period of twelve weeks.
This Court is of the considered opinion that the grievance of petitioner is against the charging of interest under Section 50 of CGST Act and in respect of the said grievance, the petitioner submitted a representation to the first respondent. The first respondent is directed to consider the representation submitted by the petitioner and pass an order on merits and in accordance with law.
Section 50 0f the CGST Act, 2017 –– Interest –– The petitioner is engaged in the activity of manufacture of knitted and crocheted fabrics. The counsel for the petitioner submitted that interest on delayed payment of tax shall be charged under Section 50 of the Act, 2017 but the first respondent failed to adjudicate the factual as well as the legal grounds raised. The court observed that the order impugned revealed that the first respondent has not decided any issues on merits because the concluding paragraph reads that during the processing of refund application, there is no need to pass separate speaking order and refund sanction order in RFD 06 is also passed on 11.11.2020 which was automatically sent to your mail. The counsel for the petitioner submitted that the petitioner has grievance regarding the interest portion and he approached the authorities on 03.11.2020. The Court observed that the petitioner has submitted a representation on 03.11.2020, which is yet to be disposed of.
Held that:- The Hon’ble High Court directed the respondent to consider the representation submitted by the petitioner on 03.11.2020 and pass an order on merits and in accordance with law, preferably within a period of twelve weeks.