Case LawW.P.(T) No. 2246 of 2019
Shree Nanak Ferro Alloys Pvt. Ltd. Vs Union of India
- Court:
- High Court
- Bench:
- Jharkhand
- Date:
- December 17, 2019
- Type:
- Writ Petition
- Members:
- H C Mishra, Deepak Roshan
Subject
No interest liable on the amount paid under the wrong GST head.
Interest
Summary
The petitioner Company had discharged their tax liability under the IGST head, but inadvertently or otherwise, the petitioner deposited the amount under the CGST head. In this regard, the HC ruled that "We direct the petitioner Company to deposi…
Judgement
2. The petitioner is aggrieved by the letter dated 26.04.2019, issued by the respondent No.2, as contained in Annexure-7 to the writ application, whereby the petitioner Company has been saddled with the liability to pay the short paid IGST, amounting to Rs.41,98,642/-, along with due interest within a period of one week, failing which, appropriate action under the Provisions of the Central Goods &…