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        Case ID :
        GST

        HC quashed the impugned order dated 30.12.2023 regarding...

        Tax Interest Penalty Invalidated: Electronic Cash Ledger Deposit Halts Levy Under Rule 88 B(1) of CGST Rules

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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.
                                HC quashed the impugned order dated 30.12.2023 regarding interest levy for delayed GSTR 3B return filing. The court held that interest liability ceases upon tax deposit in the electronic cash ledger, relying on precedent in a similar case. Rule 88 B(1) of C.G. & S.T. Rules, 2017 was deemed clarificatory in nature, rendering retrospective/prospective effect arguments moot. The court left open the possibility of respondent taking action for other potential penalties or non-payments. The petition was disposed of, with interest levy specifically quashed while maintaining other potential enforcement mechanisms.
                                Note: It is a system-generated summary and is for quick reference only.
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