ORDER

Heard on the question of admission as well as interim relief.

Sri B. Srinivasa Rao, learned counsel, appears on behalf of the petitioner.

Sri b. Krishna Mohan, learned Assistant solicitor General of India, accepts notice on behalf of respondent Nos. 1 and 2 and prays for time to obtain instructions.

Sri Suresh Kumar Routhu, learned standing counsel for Central Tax, accepts notice on behalf of respondent No. 3 and prays for time to obtain instructions.

Issue notice before admission, on payment of process fee, if not already paid, within three working days, returnable within four weeks.

Considering facts that as per Section 50 of the Central Goods and Services Act, 2017, interest is payable on the delayed payment of tax and that as per the interest statement filed along with the impugned letter, dated 07.02.2020, there was delay in filing GSTR-3B and hence, interest on ‘cash set off’ and ‘ITC set off’ has been calculated and payment thereof has been asked for, recovery of interest against the petitioner, insofar it relates to ‘I.T.C. set off’, shall remain stayed.

List along with W.P. No. 4734 of 2020 ‘for analogous hearing’ after four weeks.