https://www.taxtmi.com/caselaws?id=446385 Kerala HC ruled that petitioner was not liable for interest under Section 50 of CGST/SGST Act, 2017 for delayed GST return filing from July-December 2017. The court found petitioner's GSTIN was cancelled without fault on 24.08.2017, preventing tax payment and return filing. Despite immediate notification to authorities, restoration occurred only after court intervention on 21.12.2017. The court held it inequitable to impose interest when petitioner couldn't remit tax without valid GSTIN. However, interest liability would apply for delays beyond 20 days from 26.12.2017. Impugned order set aside with liberty to authorities to impose fines for post-restoration delays. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446385 Kerala HC ruled that petitioner was not liable for interest under Section 50 of CGST/SGST Act, 2017 for delayed GST return filing from July-December 2017. The court found petitioner's GSTIN was cancelled without fault on 24.08.2017, preventing tax payment and return filing. Despite immediate notification to authorities, restoration occurred only after court intervention on 21.12.2017. The court held it inequitable to impose interest when petitioner couldn't remit tax without valid GSTIN. However, interest liability would apply for delays beyond 20 days from 26.12.2017. Impugned order set aside with liberty to authorities to impose fines for post-restoration delays. Case-Laws GST Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446385