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Liability to interest for the delayed payment.

Interest — In the instant case, The Registration Certificate of the petitioner under the OGST Act & Rules made thereunder was cancelled on the ground of non-filing of return. Subsequently, the petitioner filed return along with tax with an application for revocation of the cancellation order. The said application was rejected on the ground that, the petitioner is liable to pay interest for the delayed payment. Held that—we dispose of the writ application directing the petitioner to file a detailed representation before the CT & GST Officer, Barbil Circle, Jajpur- Opp. Party No.3 within a week from today. If such representation is filed, the same shall be disposed of on or before 31.03.2020 after verification of facts regarding payment of tax and interest for the delayed period.

Ashirwad Steel Fabricators Vs. The Commissioner of Commercial Taxes, Additional Commissioner of Commercial Taxes And Goods And Service Tax, Cuttack, CT And GST Officer, Barbil Circle [2020] 22 TAXLOK.COM 076 (Orissa)