Pay interest consequent to delay in filing GST Return, only on net tax liability: HC

Commissioner of CGST v. M/s. Daejung Moparts Pvt. Ltd. (Madras High Court) Hon’ble High Court of Madras in the matter of Commissioner of CGST v. M/s. Daejung Moparts Pvt. Ltd. [W.A.Nos. 2127 and 2151 of 2019] dated 23.07.2019 dismissed the Letter Patent Appeal filed by the department and upheld the order of single bench, whereby assessee was directed to pay interest consequent to delay in filing of Return, only on net tax liability (after deduction of Input Tax Component). FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT The Revenue has filed these two intra court appeals aggrieved by the o...