https://www.taxtmi.com/highlights?id=73367 Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 - GST returns could not be filed due to cancellation of GSTIN of the petitioner - petitioner can not be said to have made any default in not remitting the tax inasmuch as he could not have remitted the tax without there being a valid GSTIN - it is highly inequitable to impose interest - HC en-us Sat, 02 Dec 2023 20:48:51 +0530 Sat, 02 Dec 2023 20:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73367 Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 - GST returns could not be filed due to cancellation of GSTIN of the petitioner - petitioner can not be said to have made any default in not remitting the tax inasmuch as he could not have remitted the tax without there being a valid GSTIN - it is highly inequitable to impose interest - HC Highlights GST Sat, 02 Dec 2023 20:48:51 +0530 https://www.taxtmi.com/highlights?id=73367