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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Levy of interest - belated filing of GST returns - Section 50 of ...


Court Orders Reasoned Decision on Late GST Filing Interest u/s 50; Suspends Adverse Actions Pending Resolution.

November 23, 2020

Case Laws     GST     HC

Levy of interest - belated filing of GST returns - Section 50 of the CGST Act - ppropriate reasoned order may be passed affording opportunity to the petitioner, within a period of one month from the date of communication of this order. Till then, adverse order, if any passed against the petitioner, shall not be given effect to. - HC

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