TMI Blog2021 (11) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... P.(T) No. 3509 of 20 21 With W.P.(T) No. 3531 of 20 21 With W.P.(T) No. 3532 of 20 21 With W.P.(T) No. 3533 of 20 21 With W.P.(T) No. 3534 of 20 21 - - - Dated:- 3-11-2021 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY For the Petitioner : Mr. Sumeet Gadodia, Advocate For the Resp.-State : Mr. Sachin Kumar, AAG II Ms. Surabhi, A.C to AAG II [In W.P.(T) Nos. 3508, 3509, 3533 of 2021] Mr. Ashok Kr. Yadav, G.A.I [In W.P.(T) Nos. 3532, 3534 of 2021] For the Resp. CGST : Mr . P.A. Pati, Advocate Heard learned counsel for the petitioner and learned counsel for the respondents. 2. In all these writ petitions common appellate order dated 22 nd February 2021 (Annexure 15) passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also passed a similar order upholding levy of interest on gross tax liability under Section 50 of the JGST Act, 2017 which was for the period April 2018 to January 2019 and was under challenge in a batch of writ petitions led by W.P.(T) No.1908/2020 (M/s. BGR Mining Infra Limited, Dhanbad Vs. State of the Jharkhand Ors.). This Court has by order dated 21st January 2021 after taking note of the administrative instruction contained in the communication dated 18th September 2020 issued by the Central Board of Indirect Taxes and Customs on the subject of recovery of interest on net tax liability w.e.f. 1st July 2021 and also the counter affidavit and supplementary affidavit of the State wherein the respondent Department had categoricall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the administrative instruction issued by CBIC and State authorities are also now imposing interest on net tax liability. The stand of the respondent State as reflected in the previous batch of cases of the same petitioner is being reiterated herein as well. 5. We have considered the submissions of learned counsel for the parties on the present challenge relating to levy of interest upon gross tax liability under Section 50 of the JGST Act, 2017 as has been upheld by the appellate order dated 22nd February 2021 passed by the respondent no.2 Joint Commissioner of State Tax (Appeal), Dhanbad (Annexure 15) in 6 appeals preferred by the petitioner for the period covering February 2019 to July 2019 in individual cases. Since the respondent Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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