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2023 (3) TMI 1167 - HC - GSTDemand of interest and late payment fees - unable to file its GST returns on account of technical glitches - interest or late payment charges can be levied for the period technical glitches had prevented the petitioner from filing its returns, or not - communication dated 22.02.2023, informing that a sum of ₹7,45,618/- is payable by the petitioner on account of late payment fee and interest - this communication can be treated as SCN or not. HELD THAT:- The communication dated 22.02.2023, can be considered as a notice for engaging in consultation prior to the issuance of the show cause notice. The petitioner would be afforded the opportunity of hearing on the question whether any interest or the late payment charges as mentioned in the communication dated 22.02.2023 are payable by it. In the event, the respondents consider that there is any delay on part of the petitioner after the technical glitches have been resolved, it would be open for the respondents to issue a show cause notice for the recovery of any amount of interest, or other charges payable by the petitioner, in accordance with law. Petition disposed off.
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