2025 (3) TMI 611

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -<br>GST<br>Honourable Mr. Justice Vivek Kumar Singh For the Petitioner : Mr. S. Vidhya Sagar For the Respondents : Mr. J.K. Jayaselan Government Advocate for R2 & R4, Mr. K. Sankararaman CGSC for R1 ORDER This Writ Petition has been filed challenging the interest demand order dated 30.12.2023, passed by the fourth respondent. 2. The learned counsel for the petitioner submits that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....61 of the CGST Act, with respect to the levy of interest under Section 50(1) of the CGST Act. Therefore, the petitioner may challenge the rectification order in accordance with law. 4. Heard the learned counsel for the parties and perused the materials available on record. 5. In the light of the submission made by the learned Government Advocate and also taking into consideration the fact th....