Voltech O And M Services Private Ltd. Vs Superintendent of GST And Central Excise
Date: February 6, 2023
Subject Matter
Section 50 can be applied demanding interest only in cases of belated cash payment towards GST but not on ITC available
Summary
The case involves the filing of two writ petitions challenging notices issued by the 1st respondent and subsequent bank attachment notices issued by the 2nd respondent under the provisions of Section 79(1)(c) of the GST Act, 2017. The petitioner has…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT W.P. No.6097 of 2020 has been filed challenging the impugned notice dated 22.01.2020 issued by the 1st respondent in O.C. No.8 of 2020. 2. W. P. No.6098 of 2020 has been filed challenging the impugned notice dated 15.07.2019 issued by the 1 st respondent in O.C. No.142 of 2019. 3. Subsequently, bank attachment notices dated 12.02.2020 under the…