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Rejection of Instalment facility for payment of Amount Due as per Self-Assessed Return including interest justified
Case Law Details
- Case Name
- P.K. Ores Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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P.K. Ores Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court)
It is admitted fact on record that the petitioner has deposited an amount of tax admitted in self-assessed returns beyond the time stipulated under Section 39 and hence the CT & GST Officer, Bhubaneswar-II Circle, Bhubaneswar had raised demand of interest to the tune of Rs.68,15,506/- vide GST DRC-07 for the period April 2019 to December 2019.
Since interest is a part of tax and such tax being belated payment in respect of self-assessment, Section 80 of the OGST Act clearly excludes grant of instalment under the present f...
