https://www.taxtmi.com/caselaws?id=758585 A departmental letter directing voluntary payment of an alleged GST liability, without any show cause notice, demand notice or recovery notice, was held unsustainable. The HC treated the communication as a pressure mechanism rather than a lawful adjudicatory or recovery step, because no statutory foundation for the asserted liability was shown and only a reference to interest under section 50 of the CGST Act was made. The letter was quashed and set aside, and relief was granted to the taxpayer. en-us Thu, 12 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 18:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758585 A departmental letter directing voluntary payment of an alleged GST liability, without any show cause notice, demand notice or recovery notice, was held unsustainable. The HC treated the communication as a pressure mechanism rather than a lawful adjudicatory or recovery step, because no statutory foundation for the asserted liability was shown and only a reference to interest under section 50 of the CGST Act was made. The letter was quashed and set aside, and relief was granted to the taxpayer. Case-Laws GST Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758585