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2020 ] MAHADEO CONSTUCTION CO. v. UNION OF INDIA 347
the said fact, this Court, vide order dated 24-7-2019, stayed the operation of the
garnishee notice contained in the Order dated 22-5-2019 (Annexure-10 of the
Supplementary Affidavit) and directed the respondents to file their counter affi-
davit.
14. At this stage, we may indicate here that this Court is not expressing
any opinion as to whether the petitioner was liable to pay interest or not, which,
in the opinion of the Court, is required to be adjudicated first by the Revenue
Authorities. However, the aforesaid facts are noted by us in our Judgment for the
limited purpose to indicate that there was a dispute between the Assessee-
Petitioner and the Revenue regarding liability of interest for alleged delayed fil-
ing of monthly return for the months of February and March, 2018 and, conse-
quentially, alleged delay in payment of tax.
15. In the backdrop of the aforesaid fact, we proceed to decide the main
issues involved for adjudication in the instant writ application, which have al-
ready been delineated hereinabove. For the purpose of adjudicating the said is-
sues, it would be relevant to quote some of the provisions of the CGST Act,
which are as under :-
Section-39
“39. Furnishing of returns. - (1) Every registered person, other than an
Input Service Distributor or a non-resident taxable person or a person pay-
ing tax under the provisions of section 10 or section 51 or section 52 shall,
for every calendar month or part thereof, furnish, in such form, manner and
within such time as may be prescribed, a return, electronically, of inward
and outward supplies of goods or services or both, input tax credit availed,
tax payable, tax paid and such other particulars as may be prescribed :
PROVIDED that the Government may, on the recommendations of the
Council, notify certain classes of registered persons who shall furnish re-
turn for every quarter or part thereof, subject to such conditions and safe-
guards as may be specified therein.”
Section 39(7)
(7) Every registered person, who is required to furnish a return under
sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall
pay to the Government the tax due as per such return not later than the last
date on which he is required to furnish such return :
PROVIDED that the Government may, on the recommendations of the
Council, notify certain classes of registered persons who shall pay to the
Government the tax due or part thereof as per the return on or before the
last date on which he is required to furnish such return, subject to such
conditions and safeguards as may be specified therein.”
Section 50
“50. Interest on delayed payment of tax. - (1) Every person who is liable
to pay tax in accordance with the provisions of this Act or the rules made
thereunder, but fails to pay the tax or any part thereof to the Government
within the period prescribed, shall for the period for which the tax or any
part thereof remains unpaid, pay, on his own, interest at such rate, not ex-
ceeding eighteen per cent, as may be notified by the Government on the
recommendations of the Council.

GST LAW TIMES  21st May 2020  101