Interest on delayed GST payment disputed over input tax credit component; interim protection granted pending further consideration.

The petitioner challenged the computation of interest on delayed GST payment, contending that interest was wrongly charged on the input tax credit component even though interest on the actual tax liability had already been paid. The Delhi HC did not finally decide the correctness of the interest calculation; it issued notice and granted interim protection against coercive action for non-payment of the disputed interest amount pending further consideration.

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Issues: Whether interest on delayed payment of GST could be computed on the amount representing input tax credit and whether interim protection against coercive action was warranted pending further consideration.

Analysis: The petitioner disputed the respondent's calculation of interest, contending that interest had been computed even on the input tax credit component, which was only to be adjusted against tax liability, and that interest on the actual tax liability had already been paid. The Court took notice of the grievance and issued notice to the respondents.

Outcome: No final adjudication was made on the correctness of the interest computation. Interim protection was granted against coercive action for non-payment of the interest amount, and the matter was directed to proceed further.

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