https://www.taxtmi.com/caselaws?id=384668 The High Court dismissed the Revenue's appeals, emphasizing the importance of proper assessment and determination of interest liability before initiating enforcement actions. The court highlighted the automatic nature of interest liability in cases of delayed payment or filing, underscoring the Assessee's obligation to pay interest as per the provisions of the CGST Act. en-us Tue, 23 Jul 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384668 The High Court dismissed the Revenue's appeals, emphasizing the importance of proper assessment and determination of interest liability before initiating enforcement actions. The court highlighted the automatic nature of interest liability in cases of delayed payment or filing, underscoring the Assessee's obligation to pay interest as per the provisions of the CGST Act. Case-Laws GST Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384668