Section 47 of the CGST Act, 2017 – Levy of late fee –- The court observed that there is no scope of passing any interim order in the matter and the issue involved in this writ petition requires affidavit from the respondent for final adjudication.

Held that:- The Hon’ble High Court directed the respondents to file affidavit-in-opposition in four weeks. Listed this matter for final hearing in the monthly list of January, 2023.