https://www.taxtmi.com/caselaws?id=751768 Late fee and interest under the Uttar Pradesh Goods and Services Tax Act, 2017 were not leviable where the taxpayer initiated payment within time and the amount was debited from its account within the prescribed period, because any delay in crediting the tax pool was attributable to the bank or GSTN process rather than the taxpayer. In that situation, penalty was unwarranted. The amount deposited under protest was also permitted to be adjusted against future tax liability for subsequent months. en-us Tue, 16 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751768 Late fee and interest under the Uttar Pradesh Goods and Services Tax Act, 2017 were not leviable where the taxpayer initiated payment within time and the amount was debited from its account within the prescribed period, because any delay in crediting the tax pool was attributable to the bank or GSTN process rather than the taxpayer. In that situation, penalty was unwarranted. The amount deposited under protest was also permitted to be adjusted against future tax liability for subsequent months. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751768