https://www.taxtmi.com/caselaws?id=421925 The HC granted interim relief by staying notices issued under Section 50 of CGST Act demanding interest on delayed tax payment. The petitioner contended the notices were invalid without a prior show-cause notice under Section 73, especially since tax was already paid under Section 39(7). Respondents argued that acknowledgment of tax receipt is based on return filing date, not payment date, and that Section 75(12) permits recovery proceedings under Section 79 without Section 73 notice. The court favored petitioner's interpretation, staying the operation of the impugned notices pending further consideration. en-us Thu, 28 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421925 The HC granted interim relief by staying notices issued under Section 50 of CGST Act demanding interest on delayed tax payment. The petitioner contended the notices were invalid without a prior show-cause notice under Section 73, especially since tax was already paid under Section 39(7). Respondents argued that acknowledgment of tax receipt is based on return filing date, not payment date, and that Section 75(12) permits recovery proceedings under Section 79 without Section 73 notice. The court favored petitioner's interpretation, staying the operation of the impugned notices pending further consideration. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421925