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2023 (10) TMI 144 - MADRAS HIGH COURTDirection to pay the difference percentage of 10% GST on the original agreed contract value to this petitioner company in respect of contracts signed before the implementation of GST - HELD THAT:- It appears in accordance with G.O.Ms.No.296, Finance [Salaries] Department dated 09.10.2017, the respondents have also directly remitted tax due. Now, the petitioner is facing proceedings under the provisions of the Central Goods and Services Tax (CGST) Act, 2017 on the interest on account of delayed/belated payment of tax. Hence, the petitioner has sent representations dated 09.09.2021 and 13.04.2023 for asking the respondent to bear the incidence of the interest on account of the delayed/belated payment of tax - learned Standing Counsel for the respondent submits that the petitioner representations dated 09.09.2021 and 13.04.2023 will be considered and disposed on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order. Petition disposed off.
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