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2021 (11) TMI 274 - SCH - GSTLiability of Interest u/s 50 of CGST Act - Interpretation of statute - Section 73 of CGST Act - whether interest can be determined without initiating any adjudication process either u/s 73 or 74 of the CGST Act in the event of an assesse raising dispute towards liability of interest? - HELD THAT - Issue notice, returnable in eight weeks.
The Supreme Court of India issued an order by Dr. D.Y. Chandrachud and Mr. M.R. Shah, JJ. Notice to be issued returnable in eight weeks. Dasti permitted. Counter affidavit to be filed within four weeks. Tagged with SLP(C) No. 6977 of 2021.
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