https://www.taxtmi.com/caselaws?id=801120 Nil or reduced interest for belated payment of tax on outward supplies applies only where GSTR-3B returns are filed and tax is paid within the deadlines prescribed by the relevant notifications. Failure to meet those stipulated timelines excludes the taxpayer from concessional interest treatment. In those circumstances, an interest demand for delayed tax payment remains consistent with the circular and does not warrant judicial-review interference. en-us Mon, 12 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801120 Nil or reduced interest for belated payment of tax on outward supplies applies only where GSTR-3B returns are filed and tax is paid within the deadlines prescribed by the relevant notifications. Failure to meet those stipulated timelines excludes the taxpayer from concessional interest treatment. In those circumstances, an interest demand for delayed tax payment remains consistent with the circular and does not warrant judicial-review interference. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801120