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2021 (1) TMI 249 - JHARKHAND HIGH COURT - GST
Head Note / Extract:
Recovery of interest payable on delayed payment of tax - whether the interest chargeable thereupon would accrue from the date of deposit of the tax or from the date of filing of the return? - petitioner during course of submissions, seeks to confine his consequential reliefs to the financial year 2017-18 while seeking liberty to assail the respective demand notices for the years 2018-19 and 2019-20 in separate writ petitions - Section 79 of the CGST Act read with Section 75(12). HELD THAT:- Learned counsel for the respondents CGST and the State of Jharkhand both pray for and are allowed four weeks' time to file counter affidavit. Rejoinder, if any, be filed within two weeks thereafter. Matter be listed after six weeks.