TMI Blog2021 (4) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... /2021 - Dated:- 6-4-2021 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) Ms. Krati Somani, Ms. Priyanka Singla, Advocates for the Appellant Shri Tarun Kumar, Authorised Representative for the Respondent ORDER The appellant are in appeals against the impugned orders wherein the amount of rebate claims had been adjusted against the payment of goods and service tax for the period September 2017 as it is alleged that the same was paid later on, therefore, the amount of rebate claim was adjusted against the interest on delayed payment of goods and service tax by the appellant. 2. The brief facts of the case are that initially the appellant applied two rebate claims before the adjudicating authority which were initially denied but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be adjudicated and without adjudication of the amount of interest, recovery cannot be made. 5. On the other hand, the Ld. AR for the Revenue submits that the appellant has not paid interest for the period September 2017 of the tax payable by them, therefore, two letters were issued to the appellant for payment thereof and the same was adjusted against the amount payable to the appellant by the revenue in terms of Section 79 of the CGST Act, 2017. 6. Heard the parties. 7. For recovery of the interest impugned the provision of Section 11A of the CEA, 1944 read with Section 79 of CGST Act, 2017 has been invoked. 8. Section 11A of the CEA, 1944 is a machinery provision which provide how to recover the interest and for the said recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 72 or Section 73 of the Finance Act, 1994. 10. Further, the Hon ble Jharkhand High Court also had an occasion to examine the issue in the case of Mahadeo Construction Co. (supra) wherein the Hon ble High Court has observed as under:- 21. It is not a true that liability of interest under Section 50 of the CGST Act is automatic, but the said amount of interest is required to be calculated and intimated to an assessee. If an assessee disputes the liability of interest i.e. either disputes its calculation or even the leviability of interest, then the only option left for the Assessing Officer is to initiate proceedings either under Section 73 or 74 of the Act for adjudication of the liability of interest. 22. The nex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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