HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

In M/s. S. R. & Sons. v. Assistant Commissioner & Ors. [W.P. Nos. 15306 and 15307 of 2021 & WMP No. 16193 of 2021 dated July 26, 2021], M/s S.R. & Sons (Petitioner) is a partnership firm, involved in the activity of manufacture of knitted and crocheted fabrics.

The Petitioner contended that under Section 50 of the Central and Goods Services Tax Act, 2017 (CGST Act), interest on delayed payment of tax shall be charged. However, the Petitioner has raised that the Assistant Commissioner (Respondent) failed to adjudicate the factual as well as legal grounds.

The Petitioner has grievances against order-in-original dated November 11, 2020 (OIO), regarding charging of interest under Section 50 of the CGST Act and to redress grievances, the Petitioner approached the Revenue Department by way of representation dated November 03, 2020 (Representation). But the Revenue Department didn’t consider the Representation with reference to Section 73(9) of the CGST Act and Rule 142(5) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) and hence the Petitioner filed petition.

The Hon’ble Madras High Court directed the Respondent, to consider the Representation submitted by the Petitioner and pass an order on merits and in accordance with law and by affording an opportunity to the Petitioner, as expeditiously as possible, preferably within a period of twelve weeks. Further, directed the Petitioner to cooperate with the Respondent for the early disposal of the application by submitting all relevant documents and evidence or the rulings relied upon.

*****

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

(Author can be reached at info@a2ztaxcorp.com)