The Commissioner, v. The Superintendent Of Central

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.04.2018

CORAM

THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM W.P.Nos.11520 of 2018 & W.M.P. Nos.13462 and 13463 of 2018 The Commissioner Sathyamangalam Municipality Mysore Road Sathyamangalam- 638 451

...Petitioner

v.

The Superintendent of Central Excise Customs and Service Tax O/o.The Superintendent of Central Excise Customs and Service Tax Sathyamangalam Range Sathyamangalam- 638 402 ...Respondent W.P.No.11520 of 2018 : Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to quash the impugned proceedings of the respondent bearing O.C.No.27 of 2018 dated 18.01.2018 and the consequential impugned proceedings of the respondent bearing O.C.No.79 of 2018 dated 27.02.2018. For Petitioner : Ms.Nishanshiya Velanganni For Respondents : Mr.V.Sundareswaran Standing Counsel

ORDER

Heard Ms..Nishanshiya Velanganni, learned counsel for the petitioner and Mr.V.Sundareswaran, learned standing counsel appearing for the respondent.

2. The petitioner Municipality is challenging the communication sent by the respondent calling upon the petitioner to pay interest for the belated payment of Service Tax for period from April 2013 to March 2014. The payment of interest for the belated payment of Service Tax had already been upheld by this Court. Therefore, it goes without saying that if there https://hcservices.ecourts.gov.in/hcservices/

is a delay, accrual of interest is automatic. Hence, the petitioner cannot maintain the second round of litigation. However, it is made clear that if there is any calculation mistake, it is open to the Municipal Corporation to challenge the same by way of appropriate petition.

Accordingly, the writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar To The Superintendent of Central Excise Customs and Service Tax O/o.The Superintendent of Central Excise Customs and Service Tax Sathyamangalam Range Sathyamangalam- 638 402 +1cc to Mr.S.Raveekumar, Advocate, S.R.No.32605 +1cc to Mr.V.Sundareswaran, Advocate, S.R.No.32649 W.P.No.11520 of 2018 & W.M.P. Nos.13462 and 13463 of 2018 cp[co] srg 17/05/2018 https://hcservices.ecourts.gov.in/hcservices/