2022 (10) TMI 132

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....respondents on advance copy. ORDER 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) o....

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....refore, there is no infirmity in issuance of alleged notice 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 Act even without issuing a notice un....