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2023 (1) TMI 498 - HC - GSTInterest on delayed payment under section 50(1) of Central Goods and Services Act, 2017 - HELD THAT:- In the case on hand, Revenue has pegged interest at Rs.5,42,627/- and demand of interest on the portion of the tax paid by utilizing the input tax credit is not sustainable as there is no provision in the C-GST to demand interest. Writ petitioner to demonstrate to the satisfaction of Respondents 1 and 2 undisputed payments (if any) within three weeks from today i.e., on or before 29.12.2022 - On demonstration to the satisfaction of respondents 1 and 2 (as above), the impugned notice will stand set aside. Petition disposed off.
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