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GST - Highlights / Catch Notes

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Writ petition challenging notice for failure to file GST returns ...


Tax notice challenged, adjudication ordered on interest liability for delayed GST filing.

Case Laws     GST

October 19, 2024

Writ petition challenging notice for failure to file GST returns on time and consequential recovery notice. Court held petitioner should have sought mandamus for adjudication on liability for interest u/s 50 of CGST/TNGST Act. Petition disposed directing respondents to pass fresh order on merits within three months, justifying interest payable when amounts credited to government's electronic ledger/register.

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