Court Overturns Interest Demand Under CGST Section 50 for Lack of Show Cause Notice, Citing Natural Justice Violation.

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....Demand of Interest u/s 50 of CGST Act without issuing show cause notice (SCN) - Consequence of demanding interest and non-payment thereof is very drastic - impugned demand has been set aside only on the ground of the breach of the principles of natural justice by granting liberty to the respondents to initiate action in accordance with law obviously for recovery of interest. - HC....