https://www.taxtmi.com/caselaws?id=394759 The court held that interest liability under Section 50 of the CGST Act must be determined through an adjudication process under Sections 73 or 74 when disputed by the assessee. Recovery proceedings under Section 79 cannot be initiated for interest recovery without completing the adjudication process. The court quashed the demand for interest and garnishee notice, allowing authorities to initiate adjudication proceedings to determine interest liability. en-us Tue, 21 Apr 2020 00:00:00 +0530 Sat, 08 Aug 2026 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394759 The court held that interest liability under Section 50 of the CGST Act must be determined through an adjudication process under Sections 73 or 74 when disputed by the assessee. Recovery proceedings under Section 79 cannot be initiated for interest recovery without completing the adjudication process. The court quashed the demand for interest and garnishee notice, allowing authorities to initiate adjudication proceedings to determine interest liability. Case-Laws GST Tue, 21 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394759