Court Quashes Orders on Interest & Penalty for Tax Delay Due to Non-Compliance with Section 75(6) CGST Act.

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....Levy of Interest and penalty - delayed payment of tax - the impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the CGST Act - Hence, the impugned orders cannot be sustained and are hereby quashed and set aside. - HC....