No Interest if GST Amount in Electronic Cash Ledger Equals Tax Due: Madras HC

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 prov

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