TMI Blog2019 (10) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted on adjourned date on advance copy served. List on 26th September, 2019 at 3 p.m. - W. P. 13253 (W) of 2019 - - - Dated:- 20-9-2019 - Mr Arindam Sinha, J. For The Petitioners : Mr. J. P. Khaitan, Sr.Adv., Mr. Agnibesh Sengupta And Mr. Avishek Guha For The State-Respondents : Mr. Abhratosh Majumdar, Ld. A.A.G., Mr. Prithu Dudhoria And Mr. Avra M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit without prejudice, even if there is interest to be paid thereon, prescription for calculation of it has not yet been provided. He refers to Agenda for 31st GST Council Meeting (22nd December 2018), in particular item 7(xx), to paragraph 3 thereunder. He also refers paragraphs 4 and 6. Two sentences from paragraph 3 are extracted and reproduced below : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, Additional Advocate General draws attention to impugned order dated 6th June, 2019. Two paragraphs from the order are reproduced below : The RTP is liable to pay interest as per the provision of section 50(1) of the WBGST Act, 2017. It is seen from subsection (1) of section 50 that the liability to pay interest arises automatically, when a person who is liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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