Madras HC Upholds Interest on Delayed GST Payments

G.P. Construction Vs Commissioner (Madras High Court) Madras High Court confirms interest on delayed GST remittances for G.P. Construction, allows appeal against penalty imposition. Chennai, Tamil Nadu – The Madras High Court has disposed of a writ petition filed by G.P. Construction, addressing demands for late fees, interest, and penalties related to delayed Goods and Services Tax (GST) remittances. The court affirmed the levy of interest under Section 50(1) of the Central Goods and Services Tax (CGST) Act, 2017, and the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, but provided a p...