Tag Archives: WRITE APPEAL NO. 188 (T-RES) OF 2020

No Attachment of Bank account to recover Interest without issuing Show Cause Notice : HC

By | April 24, 2020

No Attachment of Bank account to recover Interest without issuing Show Cause Notice : HC Bank Account No notice as contemplated under Section 73 of the GST Act was issued to the respondent- assessee before quantifying interest amount and attaching Bank account of the respondent-assessee. In paragraph 6, the learned Single Judge has held that… Read More »

GST Notice demanding Interest not valid as SCN not issued : HC

By | April 19, 2020

GST Notice demanding Interest not valid as SCN not issued : HC Assuming that sub section (1) of Section 73 is not applicable, in our view, before penalizing the assessee by making him pay interest, the principles of natural justice ought to be complied with before making a demand for interest under sub section (1)… Read More »