Interest— Section 50 of the CGST Act — The Petitioner challenged the notice which indicated that interest amounts will be demanded for delayed payment of GST. The Court observed that various contentions were raised, but alternate remedy of filing his objections to notice is available with the petitioner.
Held that:- The Hon’ble High Court held that the petitioner has right to file his objections to notice, and thereafter getting the matter adjudicated by the adjudicating authority on merits, accordingly, dismissed the writ petition. — Jalaludheen Syed Ebrahim Vs. The State of Kerala, Commissioner of Kerala State GST, State Tax Officer, Goods And Service Tax Council, Union of India, Superintendent of Central Tax And Central Excise [2020] 27 TAXLOK.COM 069 (Kerala)