2021 (7) TMI 255

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..... skaran, learned counsel for the petitioner and Mr.Meganathan, learned Junior Standing Counsel for the respondent. 2. The challenge is to a communication issued by the sole respondent/the Superintendent of GST and Central Excise, calling upon the petitioner to remit an amount of Rs. 7,81,187/- (approx.) as interest for delayed remittance of tax for financial periods 2017-18, 2018-19 and 2019-20 (u .....

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..... y adjustment of credit is liable to be set aside. 4. Thus, as per the decision of this Court in M/s.Maansarovar Motors Private Limited, Represented by its Director, No.292/294, S.F.No.290/2, 291, Mount Poonamallee High Road, Ayyappanthangal, Chennai-600 056 Vs. The Assistant Commissioner, Poonamallee Division, Chennai Outer Commissionerate, C-48, TNHB Building, Anna Nagar, Chennai-600 040 and oth .....

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