2018 Taxo.online 21

W.P.(MD).No.24208 of 2017 and W.M.P.(MD).No.20317 of 2017 dated 24.01.2018

M. BAGULAYAN

THE SUPERINTENDENT OF CENTRAL GST & CENTRAL EXCISE

2018

GST

Central Goods & Services Tax Act, 2017

G. R. Swaminathan, Justice

In favour of revenue

High Court

Madras

Represented by: – 

Petitioner: – Mr.T.Bashyam 

Respondent: – Mr.R.Aravindan 

Order: – 

This Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records pertaining to the impugned demand notice issued by the respondent in O.C.No.975/2017, dated 20.12.2017 and quash the same. 

 

Heard the learned counsel on either side.  

2.By consent of both the parties the main Writ petition is taken up for final disposal.  

3.The petitioner was levied with interest tax. The demand raised by the respondent was accepted by the petitioner and the same was also duly paid. However, the petitioner is still liable to pay interest thereon. The said amount comes to Rs.3,48,735/-.  

4.The learned counsel appearing for the petitioner submits that he had already paid 25% of the said amount. The balance comes to Rs.2,61,535/-. The petitioner is permitted to remit the said amount to the respondent in five equal monthly instalments. The first instalment shall commence from 01.02.2018.  

5.The Writ Petition is disposed of accordingly. No costs. Considering the connected miscellaneous petition is closed.