JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of writ of Certiorari, calling for the records on the files of the 1st respondent herein in C.No.IV/16/22/2019-GST, dated 10.04.2019, along with his C.No.IV/16/22/2019-GST-Final Reminder dated 10.05.2019, as modified by the 2nd respondent in his C.No.V/15/02/2020-Adj.Ch.Outer dated 18.01.2021 and quash the same insofar as it pertains to confirmation of interest demand of Rs.1,19,02,178/-)

1.The petitioner is an assessee under the provisions of the Tamil Nadu Goods and Service Tax Act, 2017, (‘TNGST Act’/‘Act’) and has challenged an order dated 10.04.2019 wherein the respondent calls upon it to remit interest of a sum of Rs.5,00,00,000/- (approx.) for belated remittance of Goods and Service Tax (‘GST’) for the period from July, 2017 to October, 2017.

2. When the matter had come up before me on 16.12.2020, I had passed the following order:

“Heard Mr.Prasad, learned counsel for the petitioner and Mr.Santhanaraman, learned Standing Counsel for the respondents.

2. Impugned order dat