2024 (5) TMI 1137

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....E CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA And HON'BLE MR. JUSTICE BHUWAN GOYAL For the Petitioner : Mr. Daksh Pareek with Mr. Arjun Singh ORDER 1. By this petition under Article 226 of the Constitution of India, the petitioner seeks to assail the correctness and validity of notice dated 08.02.2020 by which GST-interest liability on account of delay in payment of GST has been issu....

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....of interest shall be initiated under Section 79 of CGST Act, 2017 and corresponding provisions under IGST Act, 2017 and RGST Act, 2017." 4. The contents of the notice clearly show that in case opportunity of voluntary compliance as suggested was not availed, appropriate action for recovery of interest shall be initiated under Section 79 of the CGST Act, 2017 and corresponding provisions under I....