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HIGH COURT' JUDGEMENT UNDER GST LAWS
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Godavari Commodities Ltd. v. UOI t...
Godavari Commodities Ltd. v. UOI through the Commissioner and Others [Jharkhand HC] [03-12-2019]
https://gstgyaan.com/godavari-commodities-ltd-v-uoi-through-the-commissioner-and-others-o
Godavari Commodities Ltd. v. UOI through the Commissioner and Others [Jharkhand HC] [03-12-2019]
Recovery of short-paid interest on delayed tax payments must comply with Section 73(1)’s requirement of a SCN followed by personal hearing. The failure to follow such procedure renders any demand or enforcement action invalid, upholding both statutory mandate and natural justice.
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