Sep 25, 2025
Advisory on interest demand under GST upheld as court held it merely puts taxpayer on guard and recovery can only follow due process under Rule 142B and Section 79
Case Summary Case Title: Reliance Formulation Private Limited v. Assistant Commissioner of State Tax, Ghatak 21, Division 2Court: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 5453 of 2025Category: Recovery of Interest – Advisory/Notice validityDate of Judgment: 27 June 2025Relevant Sections: Sections 39, 50(1), 75(12), 79 of CGST Act, 2017; Rules 88B, 88C, 142B…