https://www.taxtmi.com/caselaws?id=426739 Interest under Section 50 of the Jharkhand GST Act, 2017 cannot be quantified and recovered unilaterally when the assessee disputes both liability and computation. Although interest may arise in law on alleged irregular input tax credit availment, the Revenue must decide the objection through the statutory adjudicatory process under Sections 73 or 74 before making recovery or adjusting refund. A demand raised without that procedure is unsustainable, and the consequential appellate rejection also fails. en-us Thu, 18 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426739 Interest under Section 50 of the Jharkhand GST Act, 2017 cannot be quantified and recovered unilaterally when the assessee disputes both liability and computation. Although interest may arise in law on alleged irregular input tax credit availment, the Revenue must decide the objection through the statutory adjudicatory process under Sections 73 or 74 before making recovery or adjusting refund. A demand raised without that procedure is unsustainable, and the consequential appellate rejection also fails. Case-Laws GST Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426739