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Notice issued on bank to pay assessee's GST interest liability to be set aside, if such payment was made by assessee

June 22, 2019[2019] 107 406 (Madras)

GST : Where assessee for period from July, 2017 to November, 2018 was unable to pay entire tax due on due date and Competent Authority issued on assessee a notice under section 50 calling upon it to pay interest on delayed payment of tax and further issued a notice under section 79 on assessee's bank asking it to make payment in pursuance of aforesaid demand, if assessee would make payment of admitted liability on or before 20-6-2019, notice issued on assessee's bank will stand set aside

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