LC Infra Projects Pvt. Ltd. Vs Union of India
Date: March 3, 2020
Subject Matter
Before recovery of interest u/s 50, a show Cause Notice is required to be issued to the assessee
Summary
1. On plain reading of sub section (1) of Section 73 of the GST Act, it is applicable when any tax has not been paid or short paid. It contemplates that a show Cause Notice is to be issued to the assessee calling upon him to show cause as to why he s…
Heard learned counsel appearing for the appellant. 2. We have permitted the learned counsel for the appellant to argue on the footing that the case is made out for condonation of delay. 3. Before the learned Single Judge, the challenge was two fold. Firstly, to the notice of demand dated 4th March 2019 (Annexure-J to the writ petition) by which a demand for interest in accordance with sub section…