GST Interest Liability is Automatic, Leviable only after Completion of Adjudication Proceedings: Jharkhand HC

The  JharkhandHigh Cour t, on Tuesday, held that the Interest liability under Section 50 of the Central Goods and Service Tax (CGST), 2017 is automatic, but its computation and demand can be raised only after the completion of the adjudication proceedings under the Central Goods and Services Tax Act, 2017. The petitioner, a partnership firm, filed  GSTR-3B . However, due to the Nationwid…