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2022 (2) TMI 1051 - HC - GSTInterest liability - delay in furnishing GSTR-3B return - Liability to be imposed without any adjudication proceeding under Section 73 or 74 of the CGST Act which has been done admittedly or not - applicability of Section 112 inserting proviso to Section 50 of the CGST Act, or not - HELD THAT:- 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 interest. It is not in dispute that no such proceeding has been initiated in the case of the petitioner, though the liability has been disputed by the petitioner by way of a reply to the notice of recovery under Section 79 of the CGST Act, 2017 - the case of the present petitioner stands covered by the ratio rendered by this Court in the case of MAHADEO CONSTRUCTION CO. VERSUS THE UNION OF INDIA, ASSISTANT COMMISSIONER, CENTRAL GOODS & SERVICES TAX AND CENTRAL EXCISE, SUPERINTENDENT, CENTRAL GOODS & SERVICES TAX AND CENTRAL EXCISE [2020 (4) TMI 666 - JHARKHAND HIGH COURT] as despite disputing the liability towards interest, the revenue has raised a demand for payment of interest on the ground of delay in furnishing of GSTR-3B return for the period July 2017 to December 2019 without initiating any adjudication proceedings under Section 73 or 74 of the CGST Act, 2017. The impugned demand contained in letters dated 28th February 2020 / 2nd March 2020 (Annexure-4) is quashed - the writ petition is allowed.
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