TMI Blog2024 (4) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty - HELD THAT:- Whatever be the true facts, this much is clear that the petitioner had initiated the payment of tax for the month of April, 2023 within time, in the manner prescribed. The amount was debited from its account, within prescribed time. To that extent, failure may never be attributed to the petitioner- in timely payment of the tax amount. The levy of late fee (Section 47) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r protest may be adjusted against the tax liability for the month of April, 2024 onwards without incurring any liability as to interest on that amount. - Hon'ble Saumitra Dayal Singh And Hon'ble Donadi Ramesh JJ. For the Petitioner : Pooja Talwar For the Respondent : A.S.G.I.,C.S.C., Naveen Chandra Gupta, Satish Chaturvedi ORDER 1. Shri Arjit Gupta, holding brief of Ms. Pooja Talwar, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e noted, even according to the petitioner's own representation made to the GST Council (Annexure No.7 to the writ petition), the petitioner appears to have made the deposit of Rs. 107710.51 and penalty of Rs. 100 for alleged non-filing of monthly return for the month of April, 2023. 4. On facts, it is admitted between the petitioner and its banker namely the State Bank of India that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailure may never be attributed to the petitioner- in timely payment of the tax amount. The levy of late fee (Section 47) and interest (Section 50) under U.P. GST Act, 2017 may arise only in the event of failure on the part of an assessee to file a return and/ or payment of due tax within time. 7. Insofar as the delay may be attributed exclusively to the respondent-bank after such payment was made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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