HC: Chief Justice to determine 'scope' of interest liability u/s 50, notes Member's differing views

Chief Justice to decide the issue whether the interest on delayed filing of the Returns arises automatically u/s 50 of CGST Act, 2017 or on assessment and after considering the explanation offered by the Assessee; One of the Members finds that Single Judge has rightly set aside the garnishee direction to Bank, while directing the Bank to deposit the admitted liability for interest u/s 50 of the Act to the extent which the assessee undertook to pay; Observers that, Assessing A...