This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Garnishee proceedings cannot be initiated for recovery of GST Interest without adjudication: HC
Case Law Details
- Case Name
- Mahadeo Construction Co. Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Mahadeo Construction Co. Vs Union of India (Jharkhand High Court)
High Court held that interest liability under section 50 is although automatic, but it’s computation and demand can be raised only after initiation of Adjudication proceedings under Section 73 or 74 in case the assesse disputes the demand of interest.
Whether garnishee proceedings under Section 79 of the CGST Act can be initiated for recovery of interest without adjudicating the liability of interest, when the same is admittedly disputed by the assesse.
Section 79 of the CGST Act empowers the authorities to in...
