Andhra Pradesh High Court - Amravati
M/S Satishchandra Oza And Sons vs Assistant Commissioner on 13 August, 2020
Author: J. Uma Devi
Bench: J. Uma Devi
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Originat Jurisdiction) THURSDAY, THE THI ENTH DAY OF AUGUST, TWO THOUSAND AND TWENTY ~~ : PRESENT: THE HONOURABLE SRI JUSTICE A.V.SESHA SAI AND oe THE HONOURABLE MS. JUSTICE J. UMA DEVI WRIT PETITION NO: 8734 OF 2020 a Between: M/s. Satishchandra Oza & Sons, rep. by its Authorized Signatory, Mr. Nikhil Oza, #9-16- 7,Opp.Ramatalkies, CBM Compound, Visakhapatnam-530 003. Petitioner AND 1. Assistant Commissioner, China Waltair Circle, Visakhapatnam. 2. union of India, Rep. by Secretary to Government, Finance Department, New elhi. . .Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring - (a) that the proviso to Section 50 of the Central Goods and Services Tax Act, 2017 inserted by Section 100 of Finance (No.2) Act, 2019 applies retrospectively from 01.07.2017 and consequently set aside the demand notice dated 27.02.2019 (mistakenly mentioned as 2019) for the months from April, 2018 to March, 2019 issued by the 1 Respondent demanding interest under the pre-amended Section 50 of the CGST Act (b) declare that the summary levy and demand of interest under Section 50 of the CGST Act which is not preceded by an adjudication as per Section 73 of the CGST Act determining the principal amount payable is illegal and contrary to, the scheme of the CGST Act, 2017 and principles of natural justice and (c) alternatively, declare that Section 50(1) of the CGST Act, in so far as it seeks to levy interest on the gross tax liability without duly reducing the input tax credit available to the registered person under the CGST Act as being illegal, confiscatory and contrary to the fundamentals of the levy of interest, a colourable exercise to levy penalty in the guise of interest and strike down Section 50(I) to such extent as being unconstitutional. IA NO: 1 OF 2020 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings, pursuant to the impugned notice dated 27.02.2019 (mistakenly mentioned as 2019) issued by the 'st Respondent for the months from April, 2018 to March, 2019 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship., Pending disposal of WP 8734 of 2020, on the file of the High Court. The petition coming on for hearing, upon perusing the Petition ar the affidavit filed in support thereof and the order of the High Court dated 16-0 42020 and upon hearing the arguments of Sri S Dwarakanath, Advocate for the Petitioner and of GP for Commercial Tax for the Respondent(s) and the Court made the following. ORDER
"| earned Government Pleader seeks time for filing counter. Post after four weeks. Interim order, granted earlier, stands extended for a period of'six weeks". . [TRUE COPY!/ ° lon
1. One CC to SRI S DWARA eta Advocate [OPUC]
2. Two CCs to GP for Commergial Tax,High Court Of Andhra Pradesh. [OUT]
3. Two spares copies HIGH COURT AVSSJ & JUDY' i DATED: 13/08/2020 POST AFTER FOUR WEEKS ORDER Jo WP.No.8734 of 2020 / EXTENSION OF INTERIM ORDER