Levy of interest on delayed filing of GST return not justified as cash deposit before due date and ITC available

Bangalore International Airport Limited Vs Union of India Through Revenue Secretary (Karnataka High Court) Karnataka High Court held that levy of interest u/s. 50 of the  Central Goods and Services Tax Act, 2017 on delayed filing of return not justified as cash is deposited to Electronic Cash Ledger on or before the due date and the amount towards tax by way of Electronic Credit Ledger was available in the Electronic Credit Ledger. Facts- The present petition is preferred by the petitioner. Notably, show cause notice was issued by the respondents to the petitioner, calling upon the petitione...