Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 ...

GST

December 2, 2023

Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 - GST returns could not be filed due to cancellation of GSTIN of the petitioner - petitioner can not be said to have made any default in not remitting the tax inasmuch as he could not have remitted the tax without there being a valid GSTIN - it is highly inequitable to impose interest - HC

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Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 ...

GST

December 2, 2023

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