https://www.taxtmi.com/caselaws?id=780770 HC remanded the matter for fresh adjudication. Although the entire tax was paid pre-SCN, interest must be recalculated on the belated tax payment by comparing the delay against monthly payments under Section 39 (GSTR-3B), and taking into account the debit entry dated 19.12.2022. The petitioner must file certificates within 30 days to substantiate entitlement to the remaining input tax credit. The respondent shall thereafter hear the petitioner and pass final orders on merits. Petition disposed. en-us Tue, 28 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780770 HC remanded the matter for fresh adjudication. Although the entire tax was paid pre-SCN, interest must be recalculated on the belated tax payment by comparing the delay against monthly payments under Section 39 (GSTR-3B), and taking into account the debit entry dated 19.12.2022. The petitioner must file certificates within 30 days to substantiate entitlement to the remaining input tax credit. The respondent shall thereafter hear the petitioner and pass final orders on merits. Petition disposed. Case-Laws GST Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780770