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TMI Blog2020 (4) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay. 3. Before the learned Single Judge, the challenge was two fold. Firstly, to the notice of demand dated 4th March 2019 (Annexure-J to the writ petition) by which a demand for interest in accordance with sub section (1) of Section 50 of Central Goods and Service Tax Act 2017 (for short 'GST Act') was made. 4. On the basis of the said demand, consequential action was taken by the tax authorities on 7th March 2019 (Annexure-L) by which the account of the respondent-assessee was attached on account of non payment of interest. This is the second challenge in the writ petition. 5. Perusal of the impugned order shows that the learned counsel appearing for the appellant accepted before the learned Single Judge that no notice as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub Section (1) of Section 73 of the GST Act was not all necessary. He submitted that as a consequence of failure to pay interest, consequential action of attachment of the bank account has been taken. His submission is that Annexure-J could not have been held to be illegal on the ground of breach of the principles of natural justice. 7. We have given careful consideration to the submissions. 8. Sub section (1) of Section 50 reads thus : "50. (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of Section 50 of the GST Act, interest can be demanded if an assessee fails to pay the tax or any part thereof within the specified period. 10. On the factual aspect, whether there was a failure on the part of the assessee to pay the tax or any part thereof within the period prescribed, the assessee is entitled to be heard as he could always point out on the basis of the material on record produced that there was no delay in payment of tax. 11. On plain reading of sub section (1) of Section 73 of the GST Act, it is applicable when any tax has not been paid or short paid. It contemplates that a show Cause Notice is to be issued to the assessee calling upon him to show cause as to why he should not pay the amount specified in the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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