GST Interest judiciary-2

Principles of natural justice must be complied with before demanding GST interest

Union of India Vs LC Infra Projects (P.) Ltd. (Karnataka High Court)

Before penalizing the assessee by making him pay interest, the principles of natural justice ought to be complied with before making a demand for interest under sub section (1) of Section 50 of the GST Act. Consequence of demanding interest and non-payment thereof is very drastic....

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Garnishee proceedings cannot be initiated for recovery of GST Interest without adjudication: HC

Mahadeo Construction Co. Vs Union of India (Jharkhand High Court)

Mahadeo Construction Co. Vs Union of India (Jharkhand High Court) High Court held that interest liability under section 50 is although automatic, but it’s computation and demand can be raised only after initiation of Adjudication proceedings under Section 73 or 74 in case the assesse disputes the demand of interest. Whether garnishee pr...

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AP HC stays recovery of Section 50 Interest on ITC under GST

Srinidhi Marketing Vs Union of India (Andhra Pradesh High Court)

Considering facts that as per Section 50 of the Central Goods and Services Act, 2017, interest is payable on the delayed payment of tax and that as per the interest statement filed along with the impugned letter, dated 07.02.2020, there was delay in filing GSTR-3B and hence, interest on 'cash set off' and 'ITC set off' has been calculated...

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Rajasthan HC stays Recovery of Interest on Gross GST Liability

M/s Perfect Turners Vs Union of India (Rajasthan High Court)

Perfect Turners Vs Union of India (Rajasthan High Court) In this case on the issue of Interest Payment under Section 50 of Central Goods and Services Tax Act, 2017 that whether it should be on Gross GST Liability or on Net GST Liability in the case of delayed Submission of form GSTR-3B, High Court has […]...

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Interest on Gross GST- HC dismissed petition as non-maintainable

Pushp Forgings Pvt. Ltd. Vs Union of India (Rajasthan High Court)

In this case challenge was made to notice issued by superintendent on account of delayed filing of return whereby interest on gross amount was computed under Section 50 of CGST Act, 2017. Hon'ble Rajasthan High Court dismissed the writ petition as petitioner has failed to convince why the writ is Maintainable....

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Gujarat High Court stays recovery of interest on Gross GST Liability

Amar Cars Private Limited Vs Union of India (Gujarat High Court)

In this case in which GST department has raised Interest Demand on Gross GST without considering the Input Tax Credit, Hon'ble Court has directed the department to not to take any coercive steps for the purpose of recovery of the interest....

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Interest cannot be levied on Gross GST Liability before adjusting ITC: Madras HC

Refex Industries Ltd. Vs Assistant Commissioner of CGST & Central Excise (Madras High Court)

According to the petitioners, Section 50 that provides for levy of interest on belated payments would apply only to payments of tax by cash, belatedly, and would not stand triggered in the case of available ITC, since such ITC represents credit due to an assessee by the Department held as such....

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GST: Liability of interest U/s. 50 is automatic but quantification needs arithmetic exercise

Assistant Commissioner of CGST & Central Excise Vs Daejung Moparts Pvt Ltd. (Madras High Court- Third Member)

Assistant Commissioner of CGST & Central Excise Vs Daejung Moparts Pvt Ltd. (Madras High Court) View of Third Member The question raised is as to whether interest on delayed payment of tax as contemplated under Section 50 of the Central Goods and Services Tax Act, 2017, is automatic or the same is to be determined, […]...

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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)

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 ne...

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Delhi HC stays recovery of interest demanded on gross GST liability

M/s. Landmark Lifestyle Vs. Union Of India & Ors. (Delhi High Court)

Mr. Mittal points out that the calculation of the interest payable for delayed payment of GST as determined by the Respondent is erroneous. According to him, interest has been calculated even on the amount constituting the input tax credit which is in fact to be adjusted against the tax liability. He states that on the actual tax liabilit...

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