GST - Levy of Interest and penalty - delayed payment of tax - the...

GST

Levy of Interest and penalty - delayed payment of tax - the impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the CGST Act - Hence, the impugned orders cannot be sustained and are hereby quashed and set aside. - HC

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