Interest Liability u/s 50 of CGST Act Requires Adjudication if Disputed; Not Payable Until Completed.

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....Liability of Interest u/s 50 of CGST Act - though the liability of interest is automatic, but the same is required to be adjudicated in the event an assesse disputes the computation or very leviability of interest, by initiation of adjudication proceedings under Section 73 or 74 of the CGST Act, till such adjudication is completed by the Proper Officer, the amount of interest cannot be termed as an amount payable under the Act or the Rules - HC....