Jharkhand High Court
M/S Polycab India Limited vs The Union Of India Through The ... on 12 May, 2022
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1996 of 2021
M/s Polycab India Limited ...... ....... Petitioner
Versus
The Union of India through the Chief Commissioner
Central Goods and Services Tax & Central Excise, Ranchi-cum-
Member, Appellate Authority for Advance Ruling & Ors.. ....... Respondents
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Gautam Kumar Choudhary
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For the Petitioner : Mr. Sumeet Gadodia, Adv.
Mr. Ranjeet Kushwaha, Adv.
For the Resp.-CGST : Mr. P.A.S. Pati, Adv.
Mrs. Ranjana Mukherjee, Adv.
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13/12.05.2022 The matter has been posted today on being mentioned by learned
counsel for the petitioner on I.A. No.4146/2022 seeking stay of the notices
dated 4th February 2022, 1st March 2022 and 6th April 2022 whereby the
petitioner has been directed to deposit interest on the additional 6% GST paid
by the petitioner under protest, failing which the Deputy Commissioner
(Prevention) CGST & C.Ex, Ranchi has stated that recovery under Section 79
of the CGST Act, 2017 may be initiated.
Learned counsel for the petitioner submits that the differential
amount of 6% GST has been deposited under protest after the decision of the
Advance Ruling Authority dated 20.03.2020. The petitioner is before this
Court against the order of the Appellate Advance Ruling Authority dated
01.12.2020 which has upheld the order of the original authority. The petitioner
has also filed a reply to the notices issued by the Deputy Commissioner,
CGST and Central Excise, Ranchi also relying upon the decisions of various
High Courts that the deposit of tax has been made under protest without
prejudice to the right of the petitioner. Relying upon the judgments of this
Court in W.P.(T) No.3517 of 2019 dated 21st April 2020 in the case of
Mahadeo Construction Co. Vs. The Union of India & Ors. and W.P.(T)
No.1404 of 2020 dated 16th February 2022 in the case of R.K. Transport
Project Limited Vs. The Union of India & Ors., no recovery of interest
should be made without adjudication proceedings since the petitioner has
disputed the liability. It is submitted that on account of such threat, petitioner
has been compelled to file this interlocutory application for interim relief,
though in view of the order dated 21 st April 2020 the matter was adjourned to
be listed after reopening of summer vacation, 2022.
Learned counsel for the CGST Mr. P.A.S. Pati submits that a
reply to the interlocutory application would be filed within a short time. The
matter may be listed after reopening of summer vacation, 2022. He submits
that as per his instructions taken today, there is no likelihood of any coercive
steps taken within this time.
As prayed for, let the matter be listed on 14th June 2022.
(Aparesh Kumar Singh, J)
(Gautam Kumar Choudhary, J)
Shamim/
