R.K. Transport Private Limited Vs Union Of India
Date: February 16, 2022
Subject Matter
Interest liability under dispute cannot be determined without initiating adjudication proceedings under sections 73 or 74
Summary
The issue at hand is whether interest liability under Section 50 of the CGST Act can be determined without initiating any adjudication proceeding either under Section 73 or 74 of the CGST Act in the event the assesse disputes its liability towards in…
Heard learned counsel for the petitioner Mr. Sumeet Gadodia and learned counsel for the respondents CGST Mr. P.A.S. Pati. 2. Interest amounting to Rs.83,96,873/- on the alleged ground of delay in furnishing GSTR-3B return for the period July 2017 to December 2019 has been levied by the impugned letter dated 28 th February 2020 / 2nd March 2020 issued by the respondent no.2 Assistant Commissioner,…