JUDGMENT : T.S. SIVAGNANAM, J. 1. This intra-Court appeal by the writ petitioners is directed against the order dated 2nd May, 2023 in W.P.A. 7448 of 2023. In the said writ petition, the appellants had challenged the demand notices dated 14th July, 2022, 15th July, 2022 and 26th July, 2021 demanding interest under Section 50(1) of the W.B.G.S.T. Act, 2017 on the ground that the GSTR – 03B returns were filed belatedly. 2. The contention of the learned advocate appearing for the appellants is that no show-cause notice was passed before such order of demand was served on the appellants. 3. As could be seen from the language of Section 50 of the W.B.G.S.T. Act, 2017, the statute mandates payment of interest on delayed payment of tax. Sub-Section 1 of Section 50 states that: “every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen percent; as may be notified by the Government on the recommendations of the Council.” 4. Thus, Sub-Section (1) of Section 50 does not mandate any show-cause notice as the registered taxpayer on his own motion has to pay interest on delayed payment of tax. 5. The argument of the learned advocate for the appellants is that the orders, which were impugned in the writ petition were passed under Section 53 of the W.B.G.S.T. Act, 2017 and before such an order was passed in terms of Sub-Section (1) of Section 73, a show-cause notice is mandated. 6. On reading of the order dated 15th July, 2012, which was impugned in the writ petition, it clearly shows that the appellants were intimated and reminded to the matter that he has liability to pay interest under Section 50(1) of the W.B.G.S.T. Act, 2017 for late filing of GSTR – 03B on the amount of payment of tax made by debiting his electronic cash ledger for each late filed GSTR – 03B. 7. 7. Thus, the intimation and reminders have already been sent to the appellants/assessee and if the appellants/assessee were of the view that no interest was liable to be paid, the same ought to have been contested at the relevant point of time. 8. Therefore, though the orders, which were impugned in the writ petition are titled to be orders under Section 73 of the W.B.G.S.T. Act, 2017, in effect, a demand is for interest, which is payable under Section 50(1) of the Act, which has to be paid by the registered taxpayer on his own volition for which show-cause notice is not required. 9. Therefore, we are of the view that the challenge to the said order on the grounds raised by the appellants has to necessarily fail. However, we grant liberty to the appellants to file an appeal before the statutory appellate authority, if aggrieved by the orders dated 14th July, 2022, 15th July, 2022 and 26th July, 2021 and if such an appeal is filed within 60 days from the date of receipt of server copy of this order, the appellate authority shall entertain the appeal without reference to limitation. 10. Since the bank account of the appellants has been freezed/attached by the department, we grant liberty to the appellants to file appropriate application before the statutory appellate authority for lifting of such attachment of the bank account and such application shall be considered by the appellate authority in accordance with law. 11. In view of the above, the appeal and the connected application (I.A. No. CAN 1 of 2023) are disposed of. 12. No costs. 13. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. SUPRATIM BHATTACHARYA, J. - I agree.