2026 (8) TMI 513

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....hese are issued by Respondent No. 4 in FORM GST DRC-13 under Rule 145(1) of the Central Goods and Services Tax Rules ("CGST Rules") read with Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 ("CGST Act"). 2. Heard. Rule. Rule returnable forthwith, with the consent of the parties. 3. The Petitioner has assailed the Impugned Notices which seek recovery of interest under Section 50 of the CGST/MGST Act, 2017, for the F.Y. 2017-18 to F.Y. 2021-22. 4. Mr. Raichandani, learned counsel for the Petitioner would firstly contend that there is no show-cause notice issued to the Petitioner, neither is there any adjudication of its interest liability, by the Respondents. He would further submit that there is a dispute between th....

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....rvices Tax and Ors. 2019 SCC OnLine Del 12136; He would in the above context submit that once the amount deposited in the Electronic Cash Ledger is in the nature of advance tax and interest under Section 50 of the CGST Act, being compensatory in nature, such interest, can be levied only till the date of such deposit. Once the amount stands credited to the Government Treasury, no further interest can be demanded, merely on the ground of subsequent filing of the Returns. 7. Mr. Raichandani would urge that in light of the law laid down in the aforementioned decisions, the actions of the Respondents culminating in the Impugned Garnishee Notices are illegal and unsustainable. 8. Per Contra, Mr. Adik, the learned counsel for the Responde....

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.... balance payable on the date of default, without further notice. The Commissioner of CGST was, therefore, justified in rejecting the contention of the Assessee to deposit interest levied on belated deposit of admitted tax under self-assessed Returns, furnished in terms of Sections 39, 59, 80 of the OGST/CGST Act read with Rule 158 thereof. 10. Mr. Adik would in the above context submit that the Petitioner's contentions being contrary to the law as referred to above, do not merit acceptance, in the given factual matrix. However, Mr. Adik has fairly agreed that the Representations of the Petitioner dated 25th August 2023 (Exh.-P) and 27th October 2023 (Exh.-R) remains to be decided by the Respondent No. 4. In view thereof, the Court would ....