Tvl. Noyyal Common Effluent Treatment Company Limited Vs Assistant Commissioner (ST) (Madras High Court)
Date: June 7, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Subject Matter
Proceedings under Section 74 Maintainable for Interest on Belated Tax Payments
Summary
The High Court has disposed of the writ petition challenging the imposition of interest under Section 74 of the GST Enactments on belated tax payment. The case has been remitted to the Respondent for reconsideration of the reply, affirming that proce…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This case was heard along with a batch of 250 Writ Petitions and as one of the 53 Writ Petitions which were finally heard on the larger issue regarding the challenge to the proceedings under Section 74 of the respective GST Enactments. 2. By a Common Order today in P.No.2142 of 2026 [Turbo Energy Private Limited], W.P.Nos.35967, 35970, 35974 and…