GST: Interest cannot be recovered without initiation & completion of adjudication proceedings

R.K. Transport Private Limited Vs Union of India (Jharkhand High Court)

Recovery proceedings under Section 79 of the CGST Act cannot be initiated for recovery of interest under Section 50 of the Act without initiation and completion of the adjudication proceedings under the Act

The issue at hand is whether interest liability under Section 50 of the CGST Act can be determined without initiating any adjudication proceeding either under Section 73 or 74 of the CGST Act in the

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