Writ petition challenging notice for failure to file GST returns ...
Tax notice challenged, adjudication ordered on interest liability for delayed GST filing.
Case Laws GST
October 19, 2024
Writ petition challenging notice for failure to file GST returns on time and consequential recovery notice. Court held petitioner should have sought mandamus for adjudication on liability for interest u/s 50 of CGST/TNGST Act. Petition disposed directing respondents to pass fresh order on merits within three months, justifying interest payable when amounts credited to government's electronic ledger/register.
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