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2020 (3) TMI 805 - HC - GSTLiability of Interest - delayed submission of GSTR-3B - Section 50 of the CGST Act - petitioner's submission is that upon credit into the electronic cash ledger of the petitioner assessee, the amount stands credited into the account of the government - HELD THAT:- Prima-facie, we do not agree with the submission. However, since the matter is still at preliminary stage, we do not wish to say anything further on this aspect lest the same has a bearing on the final decision of the Court. The demand raised by the respondents only in respect of interest on the ITC, which was lying to the credit of the petitioner assessee, is stayed - List on 8th October, 2020.
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