TMI Blog2022 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... nexure P-7) till the next date of hearing. List the matter immediately after three weeks. - WPT No. 112 of 2022 - - - Dated:- 30-3-2022 - Parth Prateem Sahu J. For the Petitioner : Shri B. Lakshminarasimhan, Advocate Shri Shashank Thakur, Advocate For the Respondent No.1/Union of India : Shri Ram Narayan Sahu, Senior Penal Counsel For the Respondent Nos.2 to 4 : Shri Manees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment and straightway impugned letter/notice dated 25.03.2022 (Annexure P-7) has been issued, which is not sustainable. He submits that liability for payment of interest is provided under Section 50 (1) of the CGST Act, but for determining the liability of payment of interest also respondents are required to issue notice under Section 73 of CGST Act. In support of his contentions, he places his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of interim relief. Learned counsel for petitioner submits that as impugned letter (Annexure P-7) has been issued contrary to the provisions of law and in violation of the principles of natural justice, petitioner prays for interim protection of staying effect an operation of letter dated 25.03.2022 (Annexure P-7). Learned counsel for respondent Nos.2 to 4 submits that after receiving copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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