https://www.taxtmi.com/caselaws?id=389392 The court rejected the respondent's argument that no show-cause notice was required for interest on delayed GST payment, emphasizing adherence to natural justice principles. It held that Section 73(1) of the CGST Act applied due to non-payment within the prescribed period, directing the demand letter to be treated as a show-cause notice. The court ordered a hearing to determine liability for the short paid interest, with potential refund and statutory interest if found not liable. The adjudicating authority was instructed to issue a reasoned order within three months for a fair resolution. en-us Tue, 03 Dec 2019 00:00:00 +0530 Tue, 27 Oct 2020 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389392 The court rejected the respondent's argument that no show-cause notice was required for interest on delayed GST payment, emphasizing adherence to natural justice principles. It held that Section 73(1) of the CGST Act applied due to non-payment within the prescribed period, directing the demand letter to be treated as a show-cause notice. The court ordered a hearing to determine liability for the short paid interest, with potential refund and statutory interest if found not liable. The adjudicating authority was instructed to issue a reasoned order within three months for a fair resolution. Case-Laws GST Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389392