https://www.taxtmi.com/caselaws?id=785745 GST interest on delayed payment of lease-premium tax could not be shifted to the petitioners where the supplier failed to issue the tax invoice within the prescribed time. The Court noted that the CGST Act and Rules place the obligation to issue the invoice on the registered supplier and require payment within the return cycle; interest attaches to the person liable to pay tax who defaults in timely payment. Contractual clauses could not override this statutory mechanism. Recovery of interest from the petitioners was therefore held illegal and unsustainable, and refund was directed. en-us Fri, 23 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785745 GST interest on delayed payment of lease-premium tax could not be shifted to the petitioners where the supplier failed to issue the tax invoice within the prescribed time. The Court noted that the CGST Act and Rules place the obligation to issue the invoice on the registered supplier and require payment within the return cycle; interest attaches to the person liable to pay tax who defaults in timely payment. Contractual clauses could not override this statutory mechanism. Recovery of interest from the petitioners was therefore held illegal and unsustainable, and refund was directed. Case-Laws GST Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785745