Rajkamal Builder Infrastructure Private Limited Vs Union Of India
Date: March 23, 2021
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): Pardiwala, Vora
Subject Matter
Notice for recovery of interest should be issued in Form GST DRC 07
Summary
[1] Whether interest under Section 50 of the Central Goods and Service Tax Act, 2017 (for short, “the CGST Act, 2017”) is to be levied on the net tax liability or on the gross tax liability? The interest under Section 50 of the CGST Act,…
1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “a) to issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction holding the Form GST DRC 01 issued to the petitioner as without authority of law and liable to be quashed. p:eq(11)"> b) To issue writ of or in the natur…