Tamilnadu State Transport Corporation (Villupuram) Limited Vs Additional Commissioner of Central Tax
Date: March 13, 2025
Subject Matter
GST Interest Quashed: Tax Paid via Electronic Cash Ledger Before Return Due Date
Summary
The writ petition challenges Order-In-Original No.98/2023-GST issued by the authorities that imposed interest and penalties on the petitioner, claiming it was contrary to the CGST Act, TNGST Act, and the principles of natural justice. The petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed challenging the impugned proceedings of the respondent in Order-In-Original No.98/2023-GST (ADC) dated 30.12.2023 passed in DIN-20231259XL000061186E and quash the impugned order in so far as the levy of interest and penalties as passed contrary to the provisions of the CGST Act 2017 and TNGST Act, 2017 and also…