2024 (12) TMI 60 - HC - GST

Application for modification of the order - interest on the delay in payment of the GST amount from the due date of payment till actual realization as per the schedule applicable for delayed payment of GST as provided in the GST Act, 2017 - HELD THAT - Once the petition has been allowed or dismissed, the order cannot be modified by filing an interlocutory application. This amounts to review of the order passed by this Court. After considering all the facts and circumstances, the Court has granted the relief and if the petitioner is not satisfied with the relief, that cannot be a ground for modification of the order. Application is accordingly dismissed.

Summary

The High Court of Madhya Pradesh heard an application for modification of an order related to GST payment. The petitioner was directed to be paid the GST difference within 3 months, failing which interest would be applicable. The respondent complied with the order by paying the GST difference. The petitioner requested interest on delayed payment, but the court declined, stating that the order cannot be modified after being allowed or dismissed. The application for modification was dismissed.