Duplicate GST Interest Demand for Same GSTR-3B Period Quashed by Madras HC

Sri Velavan Fireworks Vs Commercial Tax Officer (Madras High Court)

The writ petition challenged an order dated 22.03.2024 passed by the Commercial Tax authorities. By consent of both parties, the Madras High Court took up the matter for disposal at the admission stage. The petitioner submitted that proceedings had earlier been initiated for delay in filing GSTR-3B returns for the period from April 2020 to March 2021, and an order dated 26.08.2022 had imposed interest and penalty. The interest for this delay was quantified at ₹71,963, which the petitioner had already paid.