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Interest payable on belated payment of GST: Madras High Court
Case Law Details
- Case Name
- Srinivasa Stampings Vs Superintendent of GST and Central Excise Hosur (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Srinivasa Stampings Vs Superintendent of GST and Central Excise (Madras High Court)
Interest has been demanded on the net tax liability of the petitioner on account of belated payment of tax during the aforesaid period under Section 50(1) of the CGST Act, 2017.
Since tax was paid by the petitioner belatedly, petitioner is liable to interest during the period default. There was no excuse for not paying the tax in time from its electronic cash register. Nothing precluded the petitioner from discharging the tax liability from its electronic credit.
If there is a belated payment of tax declared in...
