No section 50 interest on GST payment made through input tax credit

Maansarovar Motors Private Ltd. Vs Assistant Commissioner (Madras High Court)

Conclusion: Every person who is liable to pay tax in terms of the Act shall remit the tax either in cash or by way of adjustment of credit available in the Input Tax Credit (ITC) register. Where delay is made in remitting the tax, no interest under section 50 of CGST Act, 2017 would be chargeable in case payment of tax was made through input tax credit.

Held: Section 50 stated th

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