2020 (3) TMI 805

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..... -facie, we do not agree with the submission. However, since the matter is still at preliminary stage, we do not wish to say anything further on this aspect lest the same has a bearing on the final decision of the Court. The demand raised by the respondents only in respect of interest on the ITC, which was lying to the credit of the petitioner assessee, is stayed - List on 8th October, 2020. - .....

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..... otice bearing No. GSTW/DL/KN/R-98/Interest Liability/1558/2019-20 dated 12th February, 2020 issued under Section 50 of the CGST Act for delayed submission of GSTR-3B. The aforesaid notice raises a demand of ₹ 2,34,836/- which comprises of interest on cash component of ₹ 19,548/- and ₹ 2,15,288/- in respect of tax paid by utilization of Input Tax Credit. The submission of learn .....

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