The Hon’ble High Court of Jharkhand vide its order dated 16th February 2022 in the matter of R.K. Transport Private Limited Vs. Union of India & another in W.P. (T) No. 1404 of 2020 held that liability of interest cannot be determined without initiating an adjudication process under Section 73 or 74 of the CGST Act.
That in the present writ petitioner has challenged the impugned letters dated 28th February 2020/2nd March 2020 wherein interest amounting to Rs. 83,96,873/- without initiating the adjudication process has been levied on the petitioner.
- The petitioner for delay in furnishing the GSTR 3B for the period July 2017 to December 2019, received letters dated 28th February 2020/2nd March 2020 levying interest amounting to Rs. 83,96,873/-.
- The Petitioner through its reply to aforesaid letters filed a reply dated 09th March 2020 and disputed the liability of interest inflicted upon it.To read more subscribe today: www.taxo.online