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. 28,16,83

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