Jharkhand HC: Interest Liability Can't Be Raised Under GST Without Initiating Adjudication Process - (30 Mar 2022)
GOODS AND SERVICES TAX
Jharkhand High Court has observed that if an assessee disputes the liability of interest, either its calculation or the leviability, then the only alternative left for the Assessing Officer is to start a proceeding either under Section 73 or 74 of the Jharkhand Goods and Services Tax Act, 2017 for adjudication of the liability of interest.
Tags : JHARKHAND HIGH COURT ASSESSING OFFICER GST ASSESSEE LIABILITY OF INTEREST
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