Gujarat High Court held that recovery of interest amount which became due u/s. 50(1) of the CGST Act can be done only after issuance of intimation in Form GST DRC-01D. Accordingly, order quashed with ...
Allahabad HC directs authorities to issue Form GST MOV-09 after payment under protest. Non-issuance deprived the petitioner of the right to appeal, making the action ...
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