Commissioner, Central Tax, Chennai v. M/s. Daejung Moparts Pvt. Ltd
Date: July 23, 2019
Subject Matter
Matter referred to CJ on whether under Section 50 of the CGST Act, the interest on delayed filing of the Returns arises automatically or on assessment.
Summary
The appellant has raised an arguable point which requires deeper consideration of the scope of Section 50 of the Central Goods and Services Tax Act, 2017 and consequently, I am of the view that the summary dismissal of the Writ Appeal at the admissio…
The Revenue has filed these two intra court appeals aggrieved by the orders dated 13.6.2019 passed by the learned Single Judge of this court directing the Assessing Authority who is the present appellant before us to decide the objections of the Assessee dated 10.5.2019 and 29.3.2019 filed in pursuance of the Notice demanding interest issued under Section 50 of the CGST Act by the present Appellan…