Section 50 of the CGST Act, 2017 — Interest –– The counsel for the petitioner submitted that since the tax due has already been paid by virtue of sub-section (7) of Section 39, therefore, the notices dated 15.12.2021 and 25.03.2022 issued under proviso to sub-section (1) of Section 50  even without issuing a SCN as required under Section 73 is not sustainable. The counsel for the respondents submitted that since the return has been filed after a due date, therefore, there is no infirmity in issuance of alleged notices under proviso to sub-section (1) of Section 50 demanding interest on delayed payment of tax. The court after considering the aforesaid contentions inclined to stay the effect and operation of impugned notices.

Held that:- The Hon’ble High Court stayed the effect and operation of the impugned notices dated 15.12.2021 and 25.03.2022, till the next date of hearing. Post this matter after summer vacation for consideration on admission.