https://www.taxtmi.com/caselaws?id=298383 The court addressed the dispute between the Department and the writ applicant regarding the liability under the CGST Act for interest on belated tax payments. The Department claimed a liability of Rs. 1,01,78,188, while the writ applicant argued for Rs. 54,77,778. The judgment also discussed whether interest calculation should be automatic or after considering explanations from the assessee, and if the liability should be based on gross or net tax liability. The court granted interim relief based on a proposed payment plan by the writ applicant's counsel, emphasizing the need for further proceedings in conjunction with another civil application. en-us Wed, 19 Feb 2020 00:00:00 +0530 Fri, 29 Oct 2021 04:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298383 The court addressed the dispute between the Department and the writ applicant regarding the liability under the CGST Act for interest on belated tax payments. The Department claimed a liability of Rs. 1,01,78,188, while the writ applicant argued for Rs. 54,77,778. The judgment also discussed whether interest calculation should be automatic or after considering explanations from the assessee, and if the liability should be based on gross or net tax liability. The court granted interim relief based on a proposed payment plan by the writ applicant's counsel, emphasizing the need for further proceedings in conjunction with another civil application. Case-Laws GST Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298383