M.Bagulayan, v. The Superintendent Central

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.01.2018 CORAM :

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD).No.24208 of 2017 and W.M.P.(MD).No.20317 of 2017 M.Bagulayan

...Petitioner

Vs.

The Superintendent of Central GST & Central Excise, O/o.the Superintendent of Central Gst & Central Excise, Rajapalayam-I Range, No.1/5, Shenbagathoppu Road, Rajapalayam.

... Respondent Prayer: This Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records pertaining to the impugned demand notice issued by the respondent in O.C.No.975/2017, dated 20.12.2017 and quash the same. For Petitioner : Mr.T.Bashyam For Respondent : Mr.R.Aravindan Standing Counsel for Excise

ORDER

Heard the learned counsel on either side.

2.By consent of both the parties the main Writ petition is taken up for final disposal.

3.The petitioner was levied with interest tax. The demand raised by the respondent was accepted by the petitioner and the same was also duly paid. However, the petitioner is still liable to pay interest thereon. The said amount comes to Rs.3,48,735/-. 4.The learned counsel appearing for the petitioner submits that he had already paid 25% of the said amount. The balance comes to Rs.2,61,535/-. The petitioner is permitted to remit the said amount to the respondent in five equal monthly instalments. The first instalment shall commence from 01.02.2018. https://hcservices.ecourts.gov.in/hcservices/

5.The Writ Petition is disposed of accordingly. No costs. Consequently, the connected miscellaneous petition is closed. Sd/- Assistant Registrar(Crl.side) /True copy/ Sub Assistant Registrar +1cc to M/s.R.ARAVINDAN, Advocate, in SR No.43918 +1cc to M/s.T.BASHYAM, Advocate, in SR No.43941 W.P.(MD).No.24208 of 2017 24.01.2018 tsg MKV-CM-VR-SAR 4/1.2.2018/2P-3C https://hcservices.ecourts.gov.in/hcservices/