9911796707
TMI Blog2021 (11) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 22nd February 2021 (Annexure 15) passed by the Joint Commissioner of State Tax (Appeal), Dhanbad Division, Dhanbad in Appeal Case Nos. DH/GST 14/2019 20, DH/GST 13/2019 20, DH/GST 17/2019 20, DH/GST 12/2019 20, DH/GST 15/2019 20 and DH/GST 16/2019 20 are under challenge relating to the period of April 2019, March 2019, July 2019, February 2019, May 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 categorically stated at para 6 of the supplementary affidavit that after issuance of the above administrative instructions by the CBIC the State authorities are imposing interest on net tax liability disposed of the writ petition. The submission of learned A.A.G. I was also taken note of that the State authorities are imposing interest on ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 State have also reiterated their stand as taken note of in the order dated 21st January 2021 passed in the batch of writ petitions led by W.P.(T) No.1908/2020 in the case of the same petitioner covering different period from April 2018 to January 2019, no fresh determination on this issue is required. The issue relating to levy of interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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