https://www.taxtmi.com/caselaws?id=421082 The HC dismissed the writ petition challenging interest demands on delayed GST payments. The petitioner paid taxes late ranging from 7 to 196 days beyond the statutory due date of 20th of next month, making interest liability mandatory at maximum 18%. The court held that impugned demands constituted appealable decisions under Section 107 of the GST Act, requiring appeal within three months rather than writ jurisdiction. Since orders were passed on 05.01.2022, petitioner still had time to file statutory appeal. Petition dismissed with liberty to pursue remedy through proper appellate forum within limitation period. en-us Fri, 18 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421082 The HC dismissed the writ petition challenging interest demands on delayed GST payments. The petitioner paid taxes late ranging from 7 to 196 days beyond the statutory due date of 20th of next month, making interest liability mandatory at maximum 18%. The court held that impugned demands constituted appealable decisions under Section 107 of the GST Act, requiring appeal within three months rather than writ jurisdiction. Since orders were passed on 05.01.2022, petitioner still had time to file statutory appeal. Petition dismissed with liberty to pursue remedy through proper appellate forum within limitation period. Case-Laws GST Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421082