TMI Blog2020 (11) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... t facts as narrated therein, affording opportunity of hearing to the petitioner. In case, the 1 st respondent is of the opinion that compliance has not been made by the petitioner properly, appropriate reasoned order may be passed affording opportunity to the petitioner, within a period of one month from the date of communication of this order. Till then, adverse order, if any passed against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance (No.2) Act, 2019 applies retrospectively from 01.07.2017 and consequently, set aside the demand notice dated 07.02.2020 for the months July and August, 2017 issued by the 1 st Respondent demanding interest under the pre-amended Section 50 of the CGST Act; (b) declare that the summary levy and demand of interest under Section 50 of the CGST Act which is not preceded by an adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is requested to pay interest liability for all the returns filed after due date since July, 2017, within 15 days. The said notice further indicates that in case of failure to pay the interest, further necessary action to recover such interest amount will be taken under relevant provisions of the Act/Acts and rules made therein. The petitioner has filed reply to the said notice on 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.1 to consider the reply and all the relevant facts as narrated therein, affording opportunity of hearing to the petitioner. In case, the 1 st respondent is of the opinion that compliance has not been made by the petitioner properly, appropriate reasoned order may be passed affording opportunity to the petitioner, within a period of one month from the date of communication of this order. Till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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