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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Interest on delayed tax payments must be paid; higher interest applies to undue input tax credit or excess output reductions.</h1> Persons liable to pay tax under the Kerala GST Ordinance must pay interest on any tax unpaid within the prescribed period; interest is payable for the period the tax remains unpaid, calculated from the day after the due date at a rate notified by the Government on the Council's recommendation and subject to the statutory cap. Taxable persons making undue or excess input tax credit claims or undue reductions in output tax liability must pay interest on those amounts at a higher rate similarly notified.

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