Interest — The petitioner is aggrieved by the letter of intimation for payment of interest on delayed payment of GST, whereby the liability of amount of Rs.11,58,643/- has been imposed upon the petitioner, as short paid interest for not depositing the tax within time. No show-cause notice was given to the petitioner prior to issuance of the letter. The Writ petition disposed of with the observations that the adjudicating authority after shall hear the petitioner, whether the petitioner was liable to pay the short paid interest amount or not. In case, upon adjudication, it is found that the petitioner was not liable to make the payment of interest short paid, the said amount shall be refunded to the petitioner with statutory interest thereon. — Godavari Commodities Ltd., Ranchi Vs. The Union of India Through The Commissioner, Central Goods & Services Tax, Ranchi, Deputy Commissioner, Superintendent, Central Goods & Services Tax Range-1 [2019] 19 TAXLOK.COM 002 (Jharkhand)