No Interest if GST Paid Timely Despite Late GSTR-3B Filing: Madras HC

Tamilnadu State Transport Corporation (Villupuram) Limited Vs Additional Commissioner of Central Tax (Madras High Court) Madras High Court has quashed a demand for interest and penalties levied by the Additional Commissioner of Central Tax against the Tamil Nadu State Transport Corporation (Villupuram) Limited. The ruling, delivered in a writ petition challenging an order dated December 30, 2023, centered on the delay in filing Goods and Services Tax (GST) returns due to technical issues and digital signature problems. The transport corporation, through its counsel, informed the court that des...