2022 (5) TMI 185

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.... the respondents on advance copy. Heard on admission as well as on I.A.No. 01/2022, an application for grant of ad-interim writ. No notice is required to be issued to the respondents as Shri Maneesh Sharma has already accepted notice on their behalf. Shri Ahluwalia, learned counsel appearing for the petitioner submits that since the tax due has already been paid by virtue of sub-section (7) of ....

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....as been filed after a due date, therefore, there is no infirmity in issuance of alleged notices under proviso to sub-section (1) of Section 50 of the CGST Act demanding interest on delayed payment of tax. It is contended further, while referring to the provision prescribed under sub-section (12) of Section 75 of the CGST Act, that the recovery proceedings can be initiated under Section 79 of CGST ....