Recently, the Hon’ble High Court of Telangana in the case of Kesoram Industries Ltd v. Commissioner of Central Tax, [2023] 155 taxmann. com 107 (Telangana) has held that authorities are required to issue notice to assessee seeking their response, clarifications for non-payment of tax, interest on late payment prior to passing garnishee proceedings under section 79(1) of CGST Act, 2017. Action of respondent authorities in issuing proceedings under section 73(1) of CGST Act, 2017 were in clear violation of principles of natural justice. Facts of the case The petitioner is a Public Limited Company and is engaged in manufacture and supply of Cement under the brand name of Birla Shakti Cement. The petitioner was regular in payment of GST, however, owing to financial crisis, there was a delay in payment of GST. The Respondent issued letter dated 19-6-2023 to the petitioner demanding payment of interest of Rs.......