2025 (3) TMI 611

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..... ice Vivek Kumar Singh For the Petitioner : Mr. S. Vidhya Sagar For the Respondents : Mr. J.K. Jayaselan Government Advocate for R2 & R4, Mr. K. Sankararaman CGSC for R1 ORDER This Writ Petition has been filed challenging the interest demand order dated 30.12.2023, passed by the fourth respondent. 2. The learned counsel for the petitioner submits that Section 128A of CGST Act provides for the .....

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..... of interest under Section 50(1) of the CGST Act. Therefore, the petitioner may challenge the rectification order in accordance with law. 4. Heard the learned counsel for the parties and perused the materials available on record. 5. In the light of the submission made by the learned Government Advocate and also taking into consideration the fact that subsequent to the impugned order dated 30.12. .....

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