Case Law Details
Sri Priyanga Agencies Vs Assistant Commissioner of CGST & Central Excise (Madras High Court)
In a case between Sri Priyanga Agencies and the Assistant Commissioner of CGST & Central Excise, the Madras High Court has issued a common order. The court has disposed of the main writ petition and two related Writ Miscellaneous Petitions (WMPs).
The order refers to a previous judgment from 2019, which had conflicting views from two judges of a Division Bench. A third judge concurred with one of the judges who upheld the order from June 13, 2019, in W.P.No.15624 of 2019.
Both parties, the writ petitioner-assessee and the respondents, agree that an order similar to the operative portion of the June 13, 2019 order would suffice. The relevant portion of that order states the conditions to be followed, including the payment of an admitted liability by a specified date.
In the present case, the revenue claims interest of Rs. 8,29,955, but the petitioner-assessee disputes this amount. The court orders the petitioner to demonstrate any undisputed payments within a specific timeframe. If the demonstration is satisfactory, the impugned notice will be set aside. However, if the demonstration is not made, the writ petition will be dismissed.
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