Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

The HC held that the respondent no. 2, a government entity, is ...


Government Must Pay GST Difference at 6% to Petitioner for 2022; Interest Accrues on Delayed Payment.

January 8, 2025

Case Laws     GST     HC

The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of.

View Source

 


 

You may also like:

  1. Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

  2. The HC held that the petitioner is entitled to reimbursement of the additional GST amount and interest on delayed payments. The writ petition was maintainable despite...

  3. The SC held that under the Arbitration Act, 1940, a contractual clause barring interest claims must explicitly prohibit interest in case of disputes, differences,...

  4. Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

  5. HC determined that the contractor was liable to pay GST at 18% on taxable turnover from works contract, while respondent had only reimbursed 12%. Based on contractual...

  6. Violation of the principles of natural justice - Validity of GST assessment order - it is the case of increase in GST from 12% to 18% for works contract executed for the...

  7. The petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner...

  8. GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

  9. Non-payment of interest on refund u/s 18(4) of the Customs Act 1962 upon finalization of provisional assessment was challenged. Upon completion of the specified import...

  10. The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

  11. Interest on delayed payment of GST - CBIC has clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to interest on delayed payment of...

  12. Disallowance u/s 37 of interest paid on delayed payment of additional Customs Duty was challenged, contending that it was not penal in nature but compensation for delay...

  13. Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that,...

  14. Liability to pay interest on delayed payment of VAT - The assessee was required to pay the tax payable in accordance with the provisions of Section 14 of the HVAT Act...

  15. Payment of interest u/s 244A to the deductor on the refund of tax made u/s 240 - Since we have awarded simple interest at 6%, we are not granting any cost in this case....

 

Quick Updates:Latest Updates