In this case on the issue of Interest Payment under Section 50 of Central Goods and Services Tax Act, 2017 that whether it should be on Gross GST Liability or on Net GST Liability in the case of delayed Submission of form GSTR-3B, High Court has Granted Stay.
FULL TEXT OF THE HIGH COURT ORDER
Issue notice. Issue notice of the stay application also.
Mr. Kinshuk Jain, learned counsel accepts the notices on behalf of the respondents. Learned counsel seeks two weeks time to file reply to the writ petition.
Time prayed for is allowed.
List the matter on 24.2.2020, as prayed.
In the meanwhile and until the next date, no coercive action shall be taken for recovery of the impugned demand.
Name of Mr. R.B. Mathur, appearing on the file as counsel appearing for the respondent, may be deleted.