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2022 (10) TMI 132 - HC - GSTIssuance of notice under proviso to sub-section (1) of Section 50 of the CGST Act demanding interest on delayed payment of tax - initiation of recovery proceedings under Section 79 of CGST Act even without issuing a notice under Section 73 of the CGST Act - HELD THAT:- Stay is granted to the effect and operation of impugned notice. Accordingly, it is directed that the effect and operation of the impugned notice dated 25.03.2022 (Annexure P/1) shall remain stayed till the next date of hearing.
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