Section 50 CGST Act: Objections Must Be Addressed Before Initiating Garnishee Proceedings for Interest Liability Determination.

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....Demand of Interest - Section 50 of the CGST Act - The Assessing Authority was bound to decide the objections of the Assessee, to determine the correct liability of interest to be paid by the Assessee and without doing so, the garnishee proceedings could not have been initiated.....