https://www.taxtmi.com/caselaws?id=418800 The HC quashed the revenue's demand for interest liability under Section 50 of the CGST Act for delayed GSTR-3B return filing from July 2017 to December 2019. The court held that when a taxpayer disputes interest liability, the revenue cannot impose such liability without initiating adjudication proceedings under Section 73 or 74 of the CGST Act. Since no adjudication proceedings were initiated despite the petitioner's dispute through reply to Section 79 recovery notice, the demand letters were quashed following the precedent in Mahadeo Construction Co. case. en-us Wed, 16 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418800 The HC quashed the revenue's demand for interest liability under Section 50 of the CGST Act for delayed GSTR-3B return filing from July 2017 to December 2019. The court held that when a taxpayer disputes interest liability, the revenue cannot impose such liability without initiating adjudication proceedings under Section 73 or 74 of the CGST Act. Since no adjudication proceedings were initiated despite the petitioner's dispute through reply to Section 79 recovery notice, the demand letters were quashed following the precedent in Mahadeo Construction Co. case. Case-Laws GST Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418800