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2022 (4) TMI 748 - HC - GSTLiability of interest based on the amount available / credited in the Electronic Cash Ledger (in excess of the previous month liabilities) as date of payment of tax instead of date of filing of the GSTR-3B returns - statutory due by way of interest can be recovered from the petitioner, or not - HELD THAT:- In the impugned demand itself what is the due date payable for the tax has been provided, i.e., 20th of next month and when actually the amount has been paid also stated. For instance, petition which relates to the Assessment Year 2020-21, for the month of July, August, September and October, the petitioner paid the tax in time, i.e., on 20th day of the next month, therefore, no interest was calculated and demanded. For the rest of the period, since there was a delay ranging from 7 days to 196 days, depending upon the delayed payment, the interest was calculated and demanded. It becomes a mandatory one that for the belated payment of the tax, the taxpayer is liable to pay the interest, the maximum percentage of the interest shall be 18% - assuming that the petitioner has made e-payment through Bank of the petitioner in the credit of the Government Account, when actually that credit has been made in respect of each of the month was the question asked, for which the learned counsel appearing for the petitioner has relied upon calculation sheet. In this regard, for instance, the Assessment Year 2020-21 is concerned, for the month of April 2020, they say that, they deposited on 27.06.2020, correspondingly in every month, there might be some delay except one or two month, even according to the calculation memo given by the petitioner side. In Section 107 of the Act, it is made clear that, any person aggrieved by any decision or order passed under this Act by an Adjudicating Authority may appeal to such Appellate Authority within three months from the date on which, the said decision or order is communicated to such person - even though the impugned demands are claimed as notice for belated payment of tax, in all practical purposes, it is only a decision since the impugned communication has made it clear that, the registered person is requested to pay the amount immediately, therefore, it is a final decision which is reflected in the demand which is impugned herein. Hence, against such decision, the petitioner can very well file an Appeal under Section 107 of the Act, within a period of three months. Since these orders impugned was passed only on 05.01.2022, the petitioner is having limitation to file an Appeal and therefore, this Court feel that, these writ petitions can be rejected with a liberty to the petitioner to file Appeal against the impugned orders within the limitation period - petition dismissed.
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