HC upheld levy of interest under GST on belated cash remittance

Advertisement F1 Auto Components P. Ltd. Vs The State Tax officer (Madras High Court) Heard Mr. P.V. Sudakar, learned counsel for the petitioner and Mr. TNC. Kaushik, learned Government Advocate for the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘Act’) relating...