TMI Blog2023 (3) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... s - interest or late payment charges can be levied for the period technical glitches had prevented the petitioner from filing its returns, or not - communication dated 22.02.2023, informing that a sum of ₹7,45,618/- is payable by the petitioner on account of late payment fee and interest - this communication can be treated as SCN or not. HELD THAT:- The communication dated 22.02.2023, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvs. Respondents Through: Mr. Akshay Amritanshu, Mr. Ashutosh Jain, Mr. Samyak Jain Mr. Divyansh Singh, Advs. O R D E R 1. The petitioner has filed the present petition, inter alia, praying as under: (i) To issue a writ of mandamus or any other writ, order or direction so as to direct the respondents to make system workable so that necessary compliance with regard to amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had noted the petitioner s difficulty and had passed an interim order dated 09.10.2019, directing that no coercive steps be taken against the petitioner on account of the petitioner not being able to file its returns due to the reasons stated in the said order. 3. This Court is informed that the technical glitches were resolved and the petitioner has since filed its returns. 4. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment fee and interest. 6. The learned counsel appearing for the respondents clarifies that the communication dated 22.02.2023 is not a show cause notice. He further points out that the said communication clearly states that if the payment is not made, then a show cause notice will be issued under Sections 73(1)/74(5) of the Central Goods Services Tax Act, 2017. He states that the said com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable by it. In the event, the respondents consider that there is any delay on part of the petitioner after the technical glitches have been resolved, it would be open for the respondents to issue a show cause notice for the recovery of any amount of interest, or other charges payable by the petitioner, in accordance with law. 9. The petition is disposed of with the aforesaid observations. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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