Liability of Interest - delayed submission of GSTR-3B - Section ...

High Court Stays Demand for Interest on Delayed GSTR-3B Submission Regarding ITC u/s 50 of CGST Act.

March 20, 2020

Case Laws GST HC

Liability of Interest - delayed submission of GSTR-3B - Section 50 of the CGST Act - The demand raised by the respondents only in respect of interest on the ITC, which was lying to the credit of the petitioner assessee, is stayed - HC

View Source

← Previous Next →

Liability of Interest - delayed submission of GSTR-3B - Section ...

High Court Stays Demand for Interest on Delayed GSTR-3B Submission Regarding ITC u/s 50 of CGST Act.

March 20, 2020

Case Laws GST HC

You may also like:

Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

Interest u/s 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof - There will not be any interest liability u/s 50(3) of CGST...

Interest on delayed payment of tax. - Interest on ITC wrongly availed and utilized - Section 50 of CGST Act, 2017 amended

Interest payable on delayed payment of taxes - section 50 read with section 75(12) of JGST Act - The Respondents have failed to follow the procedure prescribed in law...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22....

Interest for delay in payment of Output Tax - return was not declared within the prescribed time - claim of less ITC wrongly however remaining amount was lying in ECRL -...

The petitioner challenged the levy of interest and penalty for wrongly availing and utilizing Input Tax Credit (ITC). The court held that unless ITC is wrongfully...

Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity...

HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies...

Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order...

The court held that the petitioner was denied the principles of natural justice by not being given a reasonable opportunity to contest the tax demand on merits regarding...

Demand of interest u/s 50 - Seeking benefit of amendments to Section 50 as the amendment was done retrospectively by the Finance Acts of 2019 and 2021. - The High court...

Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

The circular discusses the time limit u/s 16(4) of the CGST Act, 2017 for availing input tax credit (ITC) on reverse charge mechanism (RCM) supplies from unregistered...

Quick Updates: