2019 (10) TMI 201

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....For The State-Respondents : Mr. Abhratosh Majumdar, Ld. A.A.G., Mr. Prithu Dudhoria And Mr. Avra Majumdar For The Union of India : Mr. Sujit Mitra ORDER Petitioner by this writ petition seeks, inter alia, declaration, it is entitled to avail Input Tax Credit (ITC) under GST Act before due date of monthly return and is not required to pay any interest under section 50, with reference to su....

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.... : "Thus, although the law permits part payment of tax but no such facility has been yet made available on the common portal. This being the case, a registered person cannot even avail his eligible ITC as he cannot furnish his return unless he is in a position to deposit his entire tax liability as self-assessed by him. This inflexibility of the system increases the interest burden. The s....

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.... liable to pay tax, fails to pay the tax to the Government within the period prescribed. In fact, the liability to pay interest under section 50(1) arises even without any assessment, as the person is required to pay such interest "on his own". Therefore, it is clear that the liability to pay interest under section 50(1) is self-imposed and also automatic, without any determination by any one. ....