Supreme Court - Daily Orders
Union Of India vs M/S Lc Infra Projects Pvt. Ltd. on 16 July, 2021
Bench: D.Y. Chandrachud, M.R. Shah
SLP(C) 6977/2021
1
ITEM NO.11 Court 5 (Video Conferencing) SECTION IV-A
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No.6977/2021
(Arising out of impugned final judgment and order dated 03-03-2020
in WA No.188/2020 passed by the High Court of Karnataka at
Bengaluru)
UNION OF INDIA & ORS. Petitioner(s)
VERSUS
M/S LC INFRA PROJECTS PVT. LTD. Respondent(s)
(With appln.(s) for I.R. and IA No.61885/2021-EXEMPTION FROM FILING
C/C OF THE IMPUGNED JUDGMENT)
Date : 16-07-2021 This petition was called on for hearing today.
CORAM :
HON'BLE DR. JUSTICE D.Y. CHANDRACHUD
HON'BLE MR. JUSTICE M.R. SHAH
For Petitioner(s) Mr. Akshay Amritanshu, Adv.
Mr. Bhuvan Kapoor, Adv.
Mr. Prashant Bhagwati, Adv.
Mr. Mukesh Kumar Maroria, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
1 In pursuance of the previous order dated 9 July 2021, Mr Akshay Amritanshu, learned counsel appearing on behalf of the petitioners states on the Signature Not Verified Digitally signed by Chetan Kumar Date: 2021.07.16 18:49:38 IST Reason: SLP(C) 6977/2021 2 instructions of the Department that the assessment in question was a self- assessment. Hence, submission is that the liability to pay interest under Section 50 of the GST Act automatically arises in respect of the delayed payment of the tax, and no notice for adjudication under Section 73 is necessary.
2 Issue notice, returnable in eight weeks.
3 Dasti, in addition, is permitted.
4 Counter affidavit be filed within a period of four weeks from the date of service of the notice.
(CHETAN KUMAR) (SAROJ KUMARI GAUR)
A.R.-cum-P.S. Court Master