https://www.taxtmi.com/caselaws?id=420009 Where an assessee disputes the levy or quantification of GST interest, the demand cannot be conclusively enforced without following the statutory adjudicatory process and observing natural justice. The availability of a statutory appeal did not bar writ jurisdiction because the challenge concerned the procedure adopted and the absence of a proper show-cause notice before the summary order. The Court held that, once objections were raised to the interest demand, adjudication under the demand provisions was required before recovery. The impugned summary demand orders were quashed, with liberty to proceed afresh in accordance with law after issuing a proper notice and giving an opportunity to respond. en-us Tue, 22 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420009 Where an assessee disputes the levy or quantification of GST interest, the demand cannot be conclusively enforced without following the statutory adjudicatory process and observing natural justice. The availability of a statutory appeal did not bar writ jurisdiction because the challenge concerned the procedure adopted and the absence of a proper show-cause notice before the summary order. The Court held that, once objections were raised to the interest demand, adjudication under the demand provisions was required before recovery. The impugned summary demand orders were quashed, with liberty to proceed afresh in accordance with law after issuing a proper notice and giving an opportunity to respond. Case-Laws GST Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420009