Tvl..P.R.C.Leathers v. The Superintedent Of Gst And

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 13.10.2022

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No. 5716 of 2020 and WMP.Nos.6674 of 2020 Tvl.P.R.C.Leathers, Rep.by its Proprietor Mr.R.Ramesh Prasad, No.19/1B, Bye Pass Road, Amarnthanallur/Poonthamalee Chennai-600056

...Petitioner

Vs.

1.The Superintendent of GST and Central Excise, Poonthamalee I Range, Ranipet Division, 42, Trunk Road, Poonthamalee, Chennai-600056 2.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block New Delhi-110001

...Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the entire records on the files of the 1st respondent in O.C.No.96/2020 dated 18.02.2020 and quash the same. For Petitioner : Mr.D.Vijayakumar For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel

ORDER

Mr.D.Vijayakumar, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel would submit that the issue arising in this writ petition relating to the levy of interest in terms of Section 50 of the Central Goods and Service Tax Act, 2017 is covered in favour of the petitioner by an order of this Court passed in the case of Mansarovar Motors Private Limited and Others Vs. The Assistant Commissioner and Others WP.No.4468 of 2020 and batch dated 29.09.2020.

2. The impugned order to thus set aside to this extent. This writ petition is disposed. No costs. Connected miscellaneous petition is closed. 13.10.2022 Index : Yes/No Speaking Order/Non speaking Order ska

To 1.The Superintendent of GST and Central Excise, Poonthamalee I Range, Ranipet Division, 42, Trunk Road, Poonthamalee, Chennai-600056 2.Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block New Delhi-110001

DR.ANITA SUMANTH,J.

ska W.P.No. 5716 of 2020 and WMP.Nos.6674 of 2020 13.10.2022