Hilton Garden Inn Vs Commissioner, Central Tax
Date: November 22, 2023
Subject Matter
Imposition of interest for the period when the GSTIN is cancelled is unjustified
Summary
The case involves a writ petition filed to set aside an order directing the petitioner to remit interest payable under Section 50(1) of the CGST/SGST Act, 2017 for delayed remission of tax. The petitioner's GSTIN was cancelled without notice, and…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition has been filed to set aside Exhibit P- 14 order whereby petitioner has been directed to remit the interest payable under Section 50 (1) of the CGST/SGST Act, 2017, immediately, failing which the respondent should be constrained to initiate action under Section 79 of the CGST Act. The interest calculated for the perio…