GST Interest Recovery Dispute: Fair Hearing Principle Invoked u/s 50; Authorities Must Consider Appellant's Submissions First.

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....Recovery of the amount of interest due - Section 50 of GST - when the appellant/petitioner had raised contentions refuting their liability for payment of interest as calculated by the respondent, the theory of audi alteram partem will come into play - Revenue directed to consider the representation and submissions.....