The action of the Respondent authority in realizing the interest from the Petitioner without issuance of any show cause notice and without passing any adjudicatory order, is wholly illegal, arbitrary and violative of Article 265 of the Constitution of India.
Section 50 of the CGST Act — Interest –- The petitioner prayed for quashing the Order whereby liability has been imposed to pay interest U/s 50 for delay in filing of GSTR-3B Returns resulting into delayed payment of “Gross Tax Liability” for the Financial year 2019-20 up to December, 2019. The counsel for the petitioner sought permission to withdraw this petition on instructions.
Held that:- The Hon’ble High dismissed the writ petition as withdrawn.
The action of the Respondent authority in realizing the interest from the Petitioner without issuance of any show cause notice and without passing any adjudicatory order, is wholly illegal, arbitrary and violative of Article 265 of the Constitution of India.
Section 50 of the CGST Act — Interest –- The petitioner prayed for quashing the Order whereby liability has been imposed to pay interest U/s 50 for delay in filing of GSTR-3B Returns resulting into delayed payment of “Gross Tax Liability” for the Financial year 2019-20 up to December, 2019. The counsel for the petitioner sought permission to withdraw this petition on instructions.
Held that:- The Hon’ble High dismissed the writ petition as withdrawn.