Godavari Commodities Ltd. Vs Union of India
Date: December 5, 2019
Subject Matter
SCN must be issued for recovery of interest even though the tax amount has already been paid voluntarily
Summary
1. In the present case, though it is submitted by learned counsel for CGST that since the tax was paid, Section 73 (1) of the Act shall not be attracted in the case of the petitioner, but the fact remains that the tax was not paid by the petitioner C…
1. Heard Learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner is aggrieved by the letter of intimation for payment of interest on delayed payment of GST, dated 6.2.2019, issued by the respondent No.3, Superintendent of CGST & CX Range-I, Ranchi, as contained in Annexure-3 to the writ application, whereby the liability of amount of Rs.11,58,643/- has been impos…