No interest leviable u/s. 50 of GST Act from date of deposit in electronic cash ledger till filing of GSTR-3B

Symphony Limited & Anr. Vs Union of India & Anr. (Gujarat High Court) Gujarat High Court held that interest under section 50 of the GST Act cannot be levied from the date of deposit of the amount in electronic cash ledger till the time the return in Form GSTR3B is submitted. Accordingly, petition is allowed. Facts- The present petition has been preferred by the petitioner. It was submitted that by the impugned letters the respondents have called upon the petitioner Company to make the payment for the period from 20.09.2017 till date of filing of Form DRC-03 i.e. 14.08.2018 whereas the...