Case LawSpecial Civil Application No. 21534 of 2019
Rajkamal Builder Infrastructure Private Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- March 23, 2021
- Type:
- Special Civil Application
- Members:
- Pardiwala, Vora
Subject
Notice for recovery of interest should be issued in Form GST DRC 07
InterestRecovery
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,…
Judgement
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…