Section 50 of the CGST Act — Recovery of Interest – The petitioner challenged orders dated 17th February, 2020 and 19th June, 2020 vide which the respondent sought to directly recover interest under Section 50 of the Act through coercive recovery provisions of Section 79. This is clearly in contravention of Section 78 of the GST Act, which provides for a three-month breathing period after the passing of any order, before the coercive recovery provisions of Section 79 can be invoked. The petitioner submitted that the impugned orders are passed without issuing any show cause notice and without giving a hearing to the Petitioner. The respondent submitted that email was sent on 17th February, 2020 and 19th June, 2020 was merely an intimation of payment of interest under Section 50, which is on account of late fling of Return GSTR-3B from July, 2017. They will initiate the recovery proceeding with issuance of SCN, working of interest calculation and further actions as per provision of law. There is no intention to directly recover interest under Section 50.
Held that:- The Hon’ble High Court disposed the writ in view od the submissions made by the respondent.—Saha Hospitality Ltd. Vs. The State of Maharashtra & Ors.  27 TAXLOK.COM 033 (Bombay)