TMI Blog2020 (4) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned letter, dated 07.02.2020, there was delay in filing GSTR-3B and hence, interest on 'cash set off' and 'ITC set off' has been calculated and payment thereof has been asked for, recovery of interest against the petitioner, insofar it relates to 'I.T.C. set off', shall remain stayed. Issue notice before admission, on payment of process fee, if not already paid, withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time to obtain instructions. Issue notice before admission, on payment of process fee, if not already paid, within three working days, returnable within four weeks. Considering facts that as per Section 50 of the Central Goods and Services Act, 2017, interest is payable on the delayed payment of tax and that as per the interest statement filed along with the impugned letter, dated 07.02.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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