https://www.taxtmi.com/caselaws?id=421575 Interest on delayed payment of GST was in issue, specifically whether interest could be recovered under s.50 CGST Act read with r.142A CGST Rules for tax paid belatedly in cash from July 2017 to October 2020, and whether the proviso to s.50(1) barred such recovery. The HC held the proviso (inserted by Finance (No.2) Act, 2019) operated only prospectively from 01.09.2020 as notified, and did not negate interest liability for the period of default; interest is a statutory consequence of belated payment of self-assessed tax, and the taxpayer had no justification for not discharging liability timely using available electronic credit/cash mechanisms. The writ petition was dismissed and the interest demand sustained. en-us Fri, 08 Apr 2022 00:00:00 +0530 Mon, 22 Dec 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421575 Interest on delayed payment of GST was in issue, specifically whether interest could be recovered under s.50 CGST Act read with r.142A CGST Rules for tax paid belatedly in cash from July 2017 to October 2020, and whether the proviso to s.50(1) barred such recovery. The HC held the proviso (inserted by Finance (No.2) Act, 2019) operated only prospectively from 01.09.2020 as notified, and did not negate interest liability for the period of default; interest is a statutory consequence of belated payment of self-assessed tax, and the taxpayer had no justification for not discharging liability timely using available electronic credit/cash mechanisms. The writ petition was dismissed and the interest demand sustained. Case-Laws GST Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421575