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 RANCHI
Number: W.P.No. 3517 of 2019
Petitioner: Mahadeo Construction Co.
Respondent: Union of India
Date of decision: 21.04.2020
Judges: Honourable Mr. Justice H. C. Mishra and Mr. Justice Deepak Roshan

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

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Brief summary of the case

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