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R.K. TRANSPORT PRIVATE LIMITED vs. THE UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Sumeet Gadodia
Res. Counsel
P.a.s. Pati

Petitioner / Applicant

R.K. TRANSPORT PRIVATE LIMITED
Respondent THE UNION OF INDIA AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Feb 16, 2022
Order No.

W.P.(T) No. 1404 of 2020

Citation

2022(2) TAXREPLY 5392
Original Order
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ORDER

Heard learned counsel for the petitioner Mr. Sumeet Gadodia and learned counsel for the respondents CGST Mr. P.A.S. Pati. 2. Interest amounting to ₹ 83,96,873/- on the alleged ground of delay in furnishing GSTR-3B return for the period July 2017 to December 2019 has been levied by the impugned letter dated 28th February 2020 / 2nd March 2020 issued by the respondent no.2 Assistant Commissioner, CGST and Central Excise, Ranchi. The same has been challenged on the specific ground that since the liability has been disputed by the petitioner, the same could not have been levied without any adjudication proceeding under Section 73 or 74 of the CGST Act which has not been done admittedly in this case. Petitioner has by way of his reply dated 9th March 2020 (Annexure-5) disputed the liability. According to the petitioner, no rules have been prescribed in terms of Section 50 Sub-Section (2) for computation of the interest under Sub-Section (1). Interest cannot be charged on the gross ....

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