Heard learned counsel for the petitioner by Video Conferencing mode.

2. The petitioner by way of this writ petition has challenged the letter dated 19.02.2020 (Annexure-2) issued by opposite party no.5-Superintendent, Central Excise & GST, Bhawanipatna Range, Bhawanipatna regarding interest liability under Section 50(1) read with Section 75 (12) and 79 of CGST Act, 2017.

3. Learned counsel for the petitioner submits that the direction in the last paragraph of the impugned letter for payment of interest is misconceived inasmuch as in 39th GST Council Meeting Decisions taken on 14th March, 2020, it has been decided thus:-

1. Related to Interest Liability:- Interest to be charged on Net Cash Liability (retrospective amendment from 01.07.2017) Earlier the department had issued Lacs of Notices involving the Penal Interest running in thousands of crores demanding interest on Gross Amount. Now, this controversy is settled & the interest would be applicable in case of only Net Cash Liability i.e. Gross Liability-Input credit available.

It is further submitted by learned counsel for the petitioner that since the selfsame matter i.e. W.P.(C) No.9412 of 2020 has been disposed of by this Court vide order dated 17.03.2020 passed therein, this writ petition may be disposed of in terms of the said order.

4. Having regard to the facts and submissions made and in view of the nature of relief sought for, the writ petition stands disposed of granting liberty to the petitioner to file a detailed representation before opposite party no.5- Superintendent, Central Excise & GST, Bhawanipatna Range, Bhawanipatna within a period of three weeks from today. If such representation is filed, the same shall be disposed of by passing a reasoned order, in accordance with law as well as the decision of the GST Council quoted (supra).

Till a decision is taken on the representation filed by the petitioner, no coercive action shall be taken against him.

The writ petition is accordingly disposed of.

As restrictions are continuing for COVID-19, learned counsel may utilize the soft copy of this order available in the High Court’s website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587, dated 25.03.2020.