Kanteti Veeraiah vs. The State Of Andhra Pradesh
Held
The Court acknowledged the admitted fact that the principal amount claimed by the petitioner had been paid in compliance with the Court's order dated 24.02.2022. The Court also found the contention of the learned Government Pleader to be valid and sustainable, which stated that the petitioner's further claim for interest on delayed payment could be pursued through separate legal proceedings. Therefore, the Court decided to close the present Writ Petition, granting liberty to the petitioner to initiate fresh/separate legal proceedings to claim the interest amount, if any, in accordance with the law. No order as to costs was made.
Facts
The petitioner filed Writ Petition No. 23059 of 2021 before the High Court. The respondents, represented by the learned Government Pleader, submitted that the orders of the Court dated 24.02.2022 had been complied with by paying the total due amount claimed by the petitioner. However, the learned counsel for the petitioner contended that while the principal amount was paid, the interest as claimed by the petitioner was not. The Court acknowledged the admitted fact that the principal amount was paid as per its previous orders. The Government Pleader's contention that the claim for interest could be pursued through separate legal proceedings was also considered valid.
Key Issues
1. Whether the respondents have fully complied with the Court's order dated 24.02.2022 by paying the total due amount claimed by the petitioner, specifically concerning the payment of interest on delayed payment under relevant GST provisions? Petitioner's contention: The respondents have paid the principal amount but have failed to pay the interest claimed by the petitioner for the delayed payment. Revenue's (State's) contention: The principal amount has been paid in compliance with the Court's order. Any further claim for interest for delayed payment can be agitated by the petitioner by initiating separate/fresh legal proceedings.
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
WRIT PETITION NO.23059 OF 2021 ORDER:
Heard learned counsel for the petitioner and learned Government Pleader for the respondents.
When the matter is taken up for hearing, learned Government Pleader submitted that the orders of this Court dated 24.02.2022 has been complied with by paying the total due amount claimed by the petitioner.
On the other hand, learned counsel for the petitioner submits that the respondents paid the principal amount, but not paid the interest as claimed by the petitioner.
In view of the submissions made by the learned counsel for the petitioner and learned Government Pleader that it is an admitted fact that the principal amount was already paid as claimed by the petitioner in terms of the orders of this Hon’ble Court. The contention of the learned Government Pleader that the further claim of interest for delayed payment can be agitated by way of initiation of separate/ fresh legal proceedings is also valid and sustainable.
In view of the facts and circumstances and for the reasons as stated above, the present Writ Petition is closed granting liberty to the petitioner
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.