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2020 (3) TMI 978 - HC - GSTDeposit of Interest - Section 50 of the Central Goods and Sales Tax Act, 2017 - HELD THAT:- Respondents submits that the impugned communications, in fact, afford the Petitioner an opportunity for voluntary compliance. In case this opportunity is not availed by the Petitioners, appropriate legal action for recovery of the interest due for the delay in filing of returns shall be initiated. She clarifies that this means that a show cause notice will be issued. Upon service of such show cause notice, the Petitioners will be given an opportunity to put-forth its case and in that sense, there will be compliance with the principles of nature justice. The statements made by respondents is accepted on the basis of instructions. In view of such statements, it is not necessary to entertain the present Petition since, the apprehensions expressed by the Petitioner in this Petition, stand substantially redressed at the present stage. By granting liberty to the Respondents to issue necessary show cause notice in accordance with law, the petition is disposed off.
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