2019 (9) TMI 690

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....e Respondents : M/s. Ratnesh Kumar, Advocate ORDER Learned counsel for the Central Goods & Services Tax (CGST), prays for time for filing a detailed counter-affidavit in the matter. In the present case the petitioner has been saddled with the interest amount of Rs. 19,59,721/- for filing the delayed GSTR-3B Returns for the period of February and March, 2018. The screen shots of the GSTN P....

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....uthority, which has been brought on record by way of a supplementary affidavit, as Annexure-10. It is the case of the petitioner that the interest has been levied upon the petitioner without entering into the adjudicatory process as required under Section 73 of the CGST Act 2017, against which the petitioner has also a remedy of appeal under Section 107 of the aforesaid Act. A Notification No. ....