Can tax demanded interest on delayed payment of tax be calculate on the interest on the gross GST liability instead of net GST liability?
demanded interest on delayed payment Case Title Sumilon Polyster Limited vs Union Bank of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria & Justice Bhargav D.Karia Citation 2022 (7) GSTPanacea 192 HC Gujarat C/SCA/18198/2019 Judgement Date 27-July-2022 Council for Petitioner Avinash Poddar Council for Respondent Trupesh Kathiriya Kruitk Parikh Nikunt K Raval The Gujarat High […]
Can interest on account of alleged irregular Input Tax Credit be order without following the specific procedure as stipulated under Section 73 or 74 of the GST Act?
alleged irregular Input Tax Credit Case Title Bluestar Malleable Pvt. Ltd. vs State of Jharkhand, Union of India. Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh & Justice Deepak Roshan Citation 2022(8) GSTPanacea 164 HC Jharkhand W.P.(T) No 2043 of 2020 and W.P.(T) No 2051 of 2020 Judgement Date 18-August-2022 Council for Petitioner […]