TMI Blog2021 (1) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Choksi, the learned counsel appearing for the writ applicants shall furnish one set of entire paperbook to Mr. Devang Vyas, the learned Addl. Solicitor General of India, so that by the next returnable date, Mr. Vyas can seek appropriate instructions in the matter. - R/Special Civil Application No. 984 of 2021 - - - Dated:- 21-1-2021 - Honourable Mr. Justice J.B. Pardiwala And Honourable Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act reads as under: 50 (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made there under, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall, for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent, as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made (i) during a tax period (ii) declared in the return for the said period (iii) and furnished after the due date. He pointed out that while the writ applicant is required to furnish return every month as per the first proviso to Section 37 of the CGST Act, he is not permitted to revise its returns after the month of September following the financial year in which the tax amount becomes due. Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic cash ledger. The above recommendations of the Council will be made effective only after the necessary amendments in the GST Acts are carried out. 7. It is argued that the Council thought fit to recommend the Government to levy interest only on the net cash liability irrespective of classification of the tax payers. Such mandate from the GST council could not have been overlook ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 14 of the Constitution of India. 9. Let Notice be issued to the respondents, returnable on 11.02.2021 . The respondents shall be served directly through email. In the meantime, Mr. Choksi, the learned counsel appearing for the writ applicants shall furnish one set of entire paperbook to Mr. Devang Vyas, the learned Addl. Solicitor General of India, so that by the next returnable date, Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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