Section 75 of the CGST Act, 2017 — Demand Notice —-- The petitioner challenged Order dated 28th February, 2022 passed under Section 75 of the Act for payment of interest on delayed payment of tax liability for the period 2017-18, invoking provisions of Section 50 . The counsel for the Petitioner sought for withdrawal of the writ petition to avail the efficacious remedy of appeal as available under Section 107 of the said Act(s).

Held that:- The Hon’ble High Court directed that in the event appeal(s) is filed within a period of two weeks, the Appellate Authority shall do well to admit the appeal(s) and decide the same on merits in accordance with law. The petitioner is required to file petition(s) for condonation of delay along with appeal(s) which shall be considered favourably.