Case Law Details
Eicher Motors Limited Vs Superintendent of GST and Central Excise (Madras High Court)
In a recent case, Eicher Motors Limited contested against the Superintendent of GST and Central Excise before the Madras High Court. The crucial issue revolved around the interpretation of Section 50(1) of the GST Act. The court addressed whether interest would be payable if the amount equal to the tax due is available in the electronic cash ledger (ECL).
The Madras High Court, in line with statutory provisions, clarified that interest under Section 50 is not applicable if the GST amount is available in the ECL equal to the tax due.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The writ petition in W.P.No.16866 of 2023 has been filed challenging the Recovery notice dated 16.05.2023 issued by the respondent.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
