Interest Liability under GST Can’t Be Raised Without Initiating Adjudication Process If Assessee Raises Dispute
Case: Narsingh Ispat Limited Vs Union of India
Coram: Justice Aparesh Kumar Singh and Justice Deepak Roshan
Case No.: W.P (T) No. 177 of 2021 With W.P (T) No. 1261 of 2020 With W.P (T) No. 161 of 2021
Court Observation: “The impugned Summary of the Order contained in Form GST DRC-07 dated 26.02.2020 in the respective writ petitions relating to different tax periods in question is accordingly quashed. Respondents are at liberty to issue proper show-cause notice in terms of Section 73(1) of JGST Act, 2017 with opportunity to the petitioner to file response thereto before passing any adjudication order. It is open to the petitioner to raise the question of leviability of interest on delayed filing of GSTR-3B relying upon its plea that the amount of tax has been duly deposited in the Electronic Cash Ledger by the due date. Needless to say, if such a plea is raised, the Adjudicating Authority shall consider it in accordance with law,”
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Keywords
Interest Liability, GST
