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2021 (2) TMI 767 - HC - GSTDemand of interest under Section 50 of the JGST Act, 2017 - alleged irregular input tax credit availed - Petitioner has sought declaration that it is not liable to pay interest for such mistake in filing GSTR-3B for the month of July 2017 wherein inadvertently he had included the transitional credit amount of ₹ 3,11,43,255/- again though it was filed in GSTR TRAN-1 as transitional credit in terms of Section 140 of the Act - HELD THAT:- Learned counsel for the respondents CGST and GSTN is allowed four weeks’ time to obtain instructions and file counter affidavit. One week thereafter is allowed to the petitioner to file reply thereto, if so advised. Addition of parties be made by 19th February 2021. Office to place the file for inspection and addition of parties on requisition being made within the same time. Post the matters in the week of 5th April, 2021.
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