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If the Assessee disputes GST Interest Liability then revenue to follow Section 73 or 74 procedure
Case Law Details
- Case Name
- Bluestar Malleable Pvt. Ltd Vs State of Jharkhand (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
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Bluestar Malleable Pvt. Ltd Vs State of Jharkhand (Jharkhand High Court)
HC held that that if any assessee disputes the liability of interest under Section 50 of the JGST Act then the revenue will have to follow the specific procedure as stipulated under Section 73 or 74 of the JGST Act. In the instant case, admittedly; a notice was issued to the petitioner dated 6.11.2018 (Annexure-6 to W.P.T No.2043/20) thereafter, the petitioner duly replied in form of objection with regard to non-payment of interest vide its reply dated 9.1.2019 (Annexure-9 to W.P.T No.2043/20). However th...
But section 73 can be invoked only if tax (it may be in the form of ITC, refund etc) is involved. How can this be reconciled with the judgement?