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2021 (8) TMI 832

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....ed:- 16-7-2021<br>Petition(s) for Special Leave to Appeal (C) No. 6977/2021 - -<br>GST<br>Hon&#39;ble Dr. Justice D.Y. Chandrachud And Hon&#39;ble Mr. Justice M.R. Shah For the Petitioner(s) : Mr. ....

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....bmission is that the liability to pay interest under Section 50 of the GST Act automatically arises in respect of the delayed payment of the tax, and no notice for adjudication under Section 73 is nec....