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2021 (2) TMI 240 - HC - GSTInterest on the delayed payment - precise argument of the learned counsel therefore is that while the petitioner has already filed the appeals against the main orders of assessment before the appellate authority, which are still pending, the respondent No.2 could not have initiated the parallel proceedings for recovery of the interest on delayed payment of tax, as the proper officer under the State Act i.e. MPGST Act has already assumed the jurisdiction - Section 50 of the Madhya Pradesh Goods and Services Tax Act, 2017 - HELD THAT:- Be that as it may, if the petitioner has not already filed reply to the show cause notice, it would be open for the petitioner to file reply to the impugned show cause notice raising the aforesaid objection. We direct that the respondent No.2, before proceeding further on the impugned show cause notice, shall first deal with and decide the aforesaid objection of the petitioner in accordance with law. Petition disposed off.
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