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PRASANNA KUMAR BISOI vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

S.PANDA
K.R.MOHAPATRA
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Petitioner / Applicant

PRASANNA KUMAR BISOI
Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Aug 21, 2020
Order No.

W.P.(C) NO.13190 OF 2020

Citation 2020(8) TaxReply 3268
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ORDER

Heard learned counsel for the petitioner and Mr.T.K.Satpathy, learned counsel for Central Excise. 2. The grievance of the petitioner in this Writ Petition is that he is registered under Central Goods and Service Tax having GSTIN No.21AJIPB2032N1ZO. He has filed the returns for the financial year 2017-18, 20018-19 and 2019-20 at belated stage and availed Input Tax Credit at the time of filing GSTR-3B returns, as Works Contractor. The Superintendent, Central GST and Central Excise, Berhampur – opposite party No.3 demanded interest under Section 50 (1) of the C.G.S.T Act, 2017 in respect of the above three financial years for ₹ 2,24,487/- on 04.03.2020 on the head that demand of interest is payable on ITC set off. Hence the present Writ Petition. 3. Learned counsel for the petitioner submitted that in the 39th meeting of GST Council held on 14.03.2020 it was decided that interest for delay in payment of GST is to be charged on the Net Cash Tax Liability w.e.f. 01.07.201....
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