GPS AUTOMOTIVE PVT. LTD v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Manindra Mohan Shrivastava, Chief Justice & Bhuwan Goyal, Justice
GPS AUTOMOTIVE PVT. LTD
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 4029/2020 dated 15.05.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 79
Decision : In favour of revenue
Validity of notice – In the present matter, the petitioner seeks to assail the correctness and validity of notice dated 08.02.2020 by which GST-interest liability on account of delay in payment of GST has been issued. The notice has been issued on a pre-judged determination of interest liability without affording any opportunity of hearing. The contents of the notice show that the respondents have proposed imposition of interest on alleged delay in payment of GST. – Held That – The contents of the notice clearly show that in case opportunity of voluntary compliance as suggested was not availed, appropriate action for recovery of interest shall be initiated under Section 79 of the CGST Act, 2017 and corresponding provisions under IGST Act, 2017 and RGST Act, 2017. Therefore, the notice only gives the petitioner an opportunity to make voluntary compliance. It goes without saying that if the petitioner is not accepting the same and not making voluntary compliance, the respondents would be initiating proceedings under Section 79 of the CGST Act, 2017. There is no reason at this stage to hold that the petitioner would not be given proper opportunity of hearing against proposed recovery.
Represented By:
Counsel for the Petitioner: Daksh Pareek with Arjun Singh
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