Interest Liability Under GST Can't Be Raised Without Initiating Adjudication Process If Assessee Raises Dispute: Jharkhand High Court

The  Jharkhand High Court  bench of  Justice Aparesh Kumar Singh  and  Justice Deepak Roshan  has ruled that if an assessee disputes the liability of interest, either disputes its calculation or the leviability of interest, then the only option left for the Assessing Officer is to initiate a proceeding either under Section 74 or 74 of the CGST Act for adjudication of…