Blue Ocean Personnel And Allied Services Private Limited vs. The Superintendent Of Gst & Central Excise Range-4, Chennai
(Madras High Court, Tamilnadu)

Case Law
Petitioner / Applicant
Blue Ocean Personnel And Allied Services Private Limited
Respondent
The Superintendent Of Gst & Central Excise Range-4, Chennai
Court
Madras High Court
State
Tamilnadu
Date
Jun 16, 2022
Order No.
W.P.No.14974 of 2022 And WMP.No.14193 of 2022
TR Citation
2022 (6) TR 5949
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

Mr.Rajnish Pathiyil, learned Senior Panel counsel accepts notice for the respondent and is armed with instructions to proceed with the matter to enable final disposal of this matter even at this stage. Hence, by consent of both learned counsel, this Writ Petition is disposed even at the stage of admission.

2. The petitioner seeks a writ of certiorari challenging order dated 25.04.2022 demanding interest in terms of Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘CGST’) for the period July, 2017 to September, 2021.

3. Though the petitioner would accede to there being some liability towards Integrated Goods and Services Tax Act (IGST), CGST and State Goods and Services Tax Act (SGST), what is disputed is quantification of interest by the authority in the impugned communication. To this end, in fact, the petitioner has immediately written to the respondent on 28.05.2022.

4. Inter alia, the petitioner states that the demand raised now relates to a period commencing from 2017, which is 5 years prior to the present period. It has, hence, have sought some time to peruse the computation annexed. In any event, it has also enclosed a statement of accounts detailing its quantification of the IGST, CGST and SGST.

5. Apprehending demand of recovery, since there is no response till date to the request seeking personal hearing, the present Writ Petition has come to be filed challenging the quantification in the impugned order.

6. Seeing as what remains is only a proper quantification of the demand based on the rival quantifications between the Department and the petitioner, it would suffice that the petitioner be directed to appear before the respondent on Friday, the 24th of June, 2022 at 10.30. am. without expecting any further notice in this regard. Let the parties deliberate upon the matter and arrive at a proper quantification of the demand, pursuant to which fresh demand of interest payable may be raised.

7. The impugned order is hence set aside, to be re-done based on the deliberations as above within a period of four (4) from 24.06.2022. This Writ Petition is allowed. No costs. Connected Miscellaneous Petition is closed.

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