Srinivasa Stampings Vs AC, Central Tax, Hosur II
Date: April 8, 2022
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Interest is payable on belated payment of GST
Summary
If there is a belated payment of tax declared in the returns filed, interest has to follow. The petitioner has to pay the interest on the belated payment of tax and as has been demanded. Even where there is a failure to file returns or circumstances…
There is no representation on behalf of the petitioner for the last two occasions. Even today, there is no representation on behalf of the petitioner. 2. The short point that arises for consideration in the present Writ Petition is whether the petitioner is entitled to stall the recovery of interest payable on delayed payment of tax under Section 50 of CGST Act, 2017. Earlier the petitioner was is…