Bluestar Malleable Pvt. Ltd Vs State Of Jharkhand
Date: August 18, 2022
Subject Matter
Liability of interest u/s 50 cannot be raised without initiating any adjudication proceeding either under Section 73 or 74
Summary
If any assessee disputes the liability of interest under Section 50 of the JGST Act then the revenue will have to follow the specific procedure as stipulated under Section 73 or 74 of the JGST Act. L iability of interest under Section 50 of the JGST…
Since both these writ applications are interconnected as such both are heard together and being disposed of by this common order. 2. W.P. (T) No.2043 of 2020 has been preferred by the petitioner challenging the letter dated 6 th November 2018 (Annexure-6) issued by the respondent no.3-Superintendent, CGST & Central Excise, Jamshedpur; whereby the petitioner has been called upon to pay interest…