Payment of interest is not mandatory due to delay filing of GSTR 3B return. Adjudication either u/s 73 / 74 is must. Section 75(12) can be pressed only if liability of interest is admitted
Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P.No. 26187 of 2019Petitioner: Mahadeo Construction Co.Respondent: Union of IndiaDate of