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GPS AUTOMOBILES PVT. LTD vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
BHUWAN GOYAL

Pet. Counsel

Daksh Pareek

Arjun Singh

Res. Counsel

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Petitioner / Applicant	GPS AUTOMOBILES PVT. LTD
Respondent	UNION OF INDIA & OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	May 15, 2024
Order No.	D. B. Civil Writ Petition No. 4029 / 2020
Citation	2024(5) TAXREPLY 9714
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ORDER
ORDER 1. By this petition under Article 226 of the Constitution of India, the petitioner seeks to assail the correctness and validity of notice dated 08.02.2020 by which GST-interest liability on account of delay in payment of GST has been issued. 2. Learned counsel for the petitioner would submit that the aforesaid notice has been issued on a pre-judged determination of interest liability without affording any opportunity of hearing. 3. We find that the notice was issued against the petitioner way-back in the year 2020. The contents of the notice show that the respondents have proposed imposition of interest on alleged delay in payment of GST. Para 4 & 5 of the aforesaid notice reads as under:- “4. Therefore, you are requested to work out the exact quantum of interest liability and deposit the same through FORM DRC-03 within 3 days of receipt of this letter and submit the same in this Office. 5. In case the opportunity for voluntary compliance as sugge....