2024 (5) TMI 1137

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..... n account of delay in payment of GST has been issued - notice has been issued on a pre-judged determination of interest liability without affording any opportunity of hearing - Violation of principles of natural justice - HELD THAT:- The contents of the notice clearly show that in case opportunity of voluntary compliance as suggested was not availed, appropriate action for recovery of interest sha .....

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..... Constitution of India, the petitioner seeks to assail the correctness and validity of notice dated 08.02.2020 by which GST-interest liability on account of delay in payment of GST has been issued. 2. Learned counsel for the petitioner would submit that the aforesaid notice has been issued on a pre-judged determination of interest liability without affording any opportunity of hearing. 3. We find t .....

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..... gested was not availed, appropriate action for recovery of interest shall be initiated under Section 79 of the CGST Act, 2017 and corresponding provisions under IGST Act, 2017 and RGST Act, 2017. 5. Therefore, the notice only gives the petitioner an opportunity to make voluntary compliance. It goes without saying that if the petitioner is not accepting the same and not making voluntary compliance, .....

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