GST : Recovery of interest by Initiation of coercive action & Stay thereof

2019 TaxPub(GST) 0939 (Tel-HC)

IN THE TELANGANA AND ANDHRA PRADESH HIGH COURT

SANJAY KUMAR & P. KESHAVA RAO, JJ.

Megha Engineering & Infrastructures Ltd. v. CCT

I.A. No. 2 of 2019 in WP No. 44517 of 2018

20 August, 2019

ORDER

Petition under section 151 of CPC praying that in the circumstances stated in the affidavit filed in support thereof, the High Court may be pleased to direct the Respondent No. 1 to 3 not to initiate any coercive action to recover the interest amount of Rs. 6,03,07,462 as per their Letter C. No. V/12/01/18-19(P&I), 28-11-2018 otherwise the petitioner would suffer irreparable loss and damage.

This petition coming on for hearing, upon perusing the petition and the affidavit filed in support thereof, and upon hearing the arguments of Sri Gandra Mohan Rao, Counsel for the Review Petitioner and of Sri B. Narasimha Sarma, Senior SC for Customs & Central Excise, the Court made the following :–

ORDER

“As this Court is already considering the issue of whether any notice would have to be given under section 73(1) of the Central Goods and Service Tax Act, 2017, in the event interest is not paid under section 50 thereof, there shall be a direction to respondent Nos. 1 to 3 not to initiate any coercive action against the petitioner until further orders.

Post on 15-10-2019.”