Symphony Limited Vs Union of India & Anr
Date: October 15, 2025
Subject Matter
Interest Demand on Delayed GSTR-3B Filing Quashed. Interest Ceases Upon Deposit in Electronic Cash Ledger.
Summary
This common judgment addresses two writ petitions challenging recovery notices issued under Section 79 of the GST Act, demanding interest under Section 50 for delayed payment of tax for periods in 2017. The dispute centered on the period for which in…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. This note for speaking to minutes is filed for correction to be made in the following paragraphs of order dated 12.09.2025: “3. In Special Civil Application No. 4464 of 2022, the petitioners have challenged the communication dated 17.11.2021 and 11.02.2022 (Annexure-B and Annexure-C respectively) and in Special Civil Application No. 821 of 2…