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MAHADEO CONSTRUCTION CO. vs. THE UNION OF INDIA, ASSISTANT COMMISSIONER, CENTRAL GOODS & SERVICES TAX AND CENTRAL EXCISE, SUPERINTENDENT, CENTRAL GOODS & SERVICES TAX AND CENTRAL EXCISE
(Jharkhand High Court)

Hon'ble Judges:

H. C. MISHRA
DEEPAK ROSHAN
Pet. Counsel
Sumeet Gadodia
Shilpi John
Ranjeet Kushwaha
Res. Counsel
Ratnesh Kumar
Amit Kumar

Petitioner / Applicant

MAHADEO CONSTRUCTION CO.
Respondent THE UNION OF INDIA, ASSISTANT COMMISSIONER, CENTRAL GOODS & SERVICES TAX AND CENTRAL EXCISE, SUPERINTENDENT, CENTRAL GOODS & SERVICES TAX AND CENTRAL EXCISE
Court Jharkhand High Court
State

Jharkhand

Date Apr 21, 2020
Order No.

W. P. ( T ) No. 3517 of 2019

Citation

2020(4) TAXREPLY 1621
Original Order
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ORDER

The issues involved in the present writ application are of  seminal importance, namely-- (i) Whether interest liability under Section 50 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') can be determined without initiating any adjudication process either u/s 73 or 74 of the CGST Act in the event of an assesse raising dispute towards liability of interest? (ii) Whether recovery proceedings u/s 79 of the CGST Act can be initiated for recovery of interest u/s 50 of the said Act without initiation and completion of the adjudication proceedings under the Act? 2. The facts of the present writ application lie in a very narrow compass. The petitioner, being a partnership firm, was registered under the provisions of the CGST Act. Under Section 39 of the CGST Act, provisions have been incorporated for furnishing of monthly return by a registered person on or before 20th day of the month succeeding such calendar month in which returns were to be f....

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