Emails being to taxpayers for payment of interest are mere intimations & not orders

Saha Hospitality Ltd. Vs The State of Maharashtra & Ors. (Bombay High Court) 1. The Petitioner has filed the above Writ Petition challenging the orders dated 17th February, 2020 and 19th June, 2020 issued by Respondent No.2 – The Deputy Commissioner of State Tax, D.C. E-634, T.U.-3 (impugned orders). 2. According to the Petitioner, by the impugned orders, Respondent No. 2 seeks to directly recover interest under Section 50 of the GST Act through coercive recovery provisions of Section 79. This is clearly in contravention of Section 78 of the GST Act, which provides for a three-month brea...