Interest on Delayed GST Payment Mandatory – Madras HC dismisses Petition

Sri Vinayaka Industries Vs State Tax Officer (Madras High Court) The writ petition concerns the petitioner’s challenge to an order relating to the tax period 2018–2019 under the GST enactments. This litigation marks the second time the matter has come before the High Court. The petitioner had previously suffered assessment orders dated 20.07.2023 for 2018–2019 and 09.11.2023 for 2019–2020 after failing to contest them. These orders were earlier challenged through writ petitions, which were disposed of on 07.06.2024. By that order, the Court set aside the earlier assessment orders on th...