Shanti Prime Publication Pvt. Ltd.
Section 50 of the CGST Act, 2017—Demand of Interest— Matter referred to the Hon'ble the Chief Justice under Clause 36 of the Letters Patent, on the issue as to whether under Section 50 of the CGST Act, the interest on delayed filing of the Returns arises automatically or on assessment and after considering the explanation offered by the assessee and whether at all that explanation has to be considered by the Assessing Officer and then pass further orders. — Assistant Commissioner Of Cgst vs. Daejung Moparts Pvt. Ltd.. 14 TAXLOK.COM 066 (MAD)