Gujarat High Court Upholds Validity Of GST Advisory On Interest For Delayed Tax Payment

Justices Bhargav D. Karia and Pranav Trivedi stated that the reference to Section 79 of the GST Act in the advisory is only to put the assessee on guard as to such outstanding liability as per the record of the Authority so that the assessee can either make the payment of such liability if agreed or may oppose the same when the notice in Form GST DRC-01D is received by the assessee for recovery of…