Gujarat HC Upholds GST Interest Advisory Validity

Reliance Formulation Private Limited Vs Assistant Commissioner of State Tax (Gujarat High Court) Gujarat High Court today dismissed a petition filed by Reliance Formulation Private Limited, challenging an advisory issued by the Assistant Commissioner of State Tax concerning the payment of interest on delayed Goods and Services Tax (GST) dues. The court ruled that the advisory, which warned of recovery action under Section 79 of the GST Act, was merely an intimation and not a final recovery proceeding, especially in light of the recently introduced Rule 142B of the GST Rules. Background of the ...