Tvl. MKPO Metal Fabricators Private Ltd Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that imposition of interest for belated filing of GSTR-3B return without affording sufficient opportunity is unjustifiable and hence the order set aside and matter is remanded back for fresh consideration.
Facts- The petitioner is engaged in manufacturing business and is registered under the Tamil Nadu Goods and Service Tax Act, 2017. The respondent initiated proceedings under Section 74 of the Act on the ground that the petitioner filed the returns belatedly under GSTR – 3B. Accordingly, final orders were passed by directing the petitioner to pay interest for the belated period to the tune of Rs.6,24,779/-. Hence, the petitioner is before this Court.
Conclusion- In the instant case, it is seen that notice was issued by the respondent. However, the petitioner did not receive the same. On going through the impugned order, it is seen that a total liability of Rs.6,24,779/- towards interest has been imposed against the petitioner for filing the returns belatedly. The petitioner has come up with a clear case that without affording sufficient opportunity, the impugned order came to be passed.
Held that the impugned order passed by the respondent is hereby set aside. The matter is remanded back to the respondent for a fresh consideration on condition that the petitioner shall pay 10% of the total demand to the respondent within a period of four weeks from today.
