Case LawW.P.(C) NO.13190 OF 2020
Prasanna Kumar Bisoi Vs Union of India
- Court:
- High Court
- Bench:
- Orissa
- Date:
- August 21, 2020
- Type:
- Writ Petition
- Members:
- S.Panda, K.R.Mohapatra
Subject
Interest for delayed payment of GST to be calculated on net cash liability
Interest
Summary
The grievance of the petitioner in this Writ Petition is that he has filed the returns for the financial year 2017-18, 20018-19 and 2019-20 at belated stage and availed Input Tax Credit at the time of filing GSTR-3B returns, as Works Contractor. The…
Judgement
Heard learned counsel for the petitioner and Mr.T.K.Satpathy, learned counsel for Central Excise. 2. The grievance of the petitioner in this Writ Petition is that he is registered under Central Goods and Service Tax having GSTIN No. 21AJIPB2032N1ZO. He has filed the returns for the financial year 2017-18, 20018-19 and 2019-20 at belated stage and availed Input Tax Credit at the time of filing GSTR…