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Section 50 of CGST Act, 2017 — Stay granted against the order of charging interest on late filing of GSTR-3B return for the period Feb & Mar 2018.

Section 50 of CGST Act, 2017 — Interest — During the pendency of writ application, the bank account of the petitioner was attached pursuant to an order pursuant to an order dated 22.05.2019, for non-payment of the amount of interest. The interest was levied upon the petitioner without entering into the adjudicatory process as required under Section 73 of the CGST Act 2017. Operation of the order dated 22.05.2019 stayed. Time granted to CGST to file detail counter affidavit. Meanwhile, the respondent authorities are at liberty to undertake the adjudicatory process under Section 73 of the CGST Act. — Mahadeo Construction Co., Palamau Vs. The Union of India, and Ors. [2019] 14 TAXLOK.COM 091 (Jharkhand)