Recovery of interest under GST not tenable as intimation in Form GST DRC-01D not issued

Bombay Art Vs Union of India (Gujarat High Court) Gujarat High Court held that recovery of interest amount which became due u/s. 50(1) of the CGST Act can be done only after issuance of intimation in Form GST DRC-01D. Accordingly, order quashed with direction to department to initiate proceedings by issuance of notice in Form GST DRC-01D. Facts- This petition is filed under Article 226 of the Constitution of India praying to quash the notice dated 27.03.2023 and all the subsequent notices issued by the respondent no. 3 determining the demand of Rs. 28,16,834/- on account of short payment of i...