2025-VIL-1071-GUJ
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SGST High Court Cases

GST - Delay in payment of GST interest, Recovery proceedings under Section 79 of CGST Act, 2017, Requirement of intimation under Rule 142B of CGST Rules, 2017 - Respondent issued notices to the petitioner for short payment of interest on delayed payment of GST tax. The respondent then initiated recovery proceedings under Section 79 of the GST Act without issuing any show-cause notice. The petitioner challenged these actions - Whether the respondent authority can initiate recovery proceedings under Section 79 of the GST Act for the short payment of interest without first issuing an intimation in Form GST DRC-01D as per Rule 142B of the CGST Rules - HELD - As per the provisions of the GST Act and Rules, the respondent-authority can recover the amount of interest which has become due under Section 50(1) of the GST Act only after issuing an intimation in Form GST DRC-01D as per Rule 142B of the GST Rules. This intimation will be treated as a notice for recovery, and the petitioner will have an opportunity to file a reply before the recovery proceedings are initiated under Section 79 - The mere issuance of an advisory by the respondent authority referring to Section 79 does not empower it to directly apply the modes of recovery without following the due procedure. The notice issued by the respondent is quashed and the respondents are directed to initiate proceedings by adopting the proper procedure with issuance of notice in Form GST DRC-01D - The petition is allowed
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