Imposing Interest for Late GSTR-3B Filing Without Adequate Opportunity is Untenable

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....