https://www.taxtmi.com/caselaws?id=307513 The HC disposed of a writ petition filed by a Maharashtra government undertaking challenging interest imposed for delayed GST payments. The court found that the Deputy Commissioner failed to consider crucial aspects including the petitioner's argument that GSTR-3B filing constituted tax payment and the relevance of Input Tax Credit in calculating interest liability under Section 50 of CGST Act. The HC directed the Deputy Commissioner to reconsider the matter after giving the petitioner an opportunity to present their case, treating the earlier order as prima facie opinion only. No coercive action was permitted against the petitioner until a final order is issued. en-us Mon, 11 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307513 The HC disposed of a writ petition filed by a Maharashtra government undertaking challenging interest imposed for delayed GST payments. The court found that the Deputy Commissioner failed to consider crucial aspects including the petitioner's argument that GSTR-3B filing constituted tax payment and the relevance of Input Tax Credit in calculating interest liability under Section 50 of CGST Act. The HC directed the Deputy Commissioner to reconsider the matter after giving the petitioner an opportunity to present their case, treating the earlier order as prima facie opinion only. No coercive action was permitted against the petitioner until a final order is issued. Case-Laws GST Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307513