HC directed Revenue Department for early disposal of representation made by assessee on charging of interest for delayed payment

Last updated: 31 July 2021
Quick Summary
The Madras High Court has instructed the Revenue Department to promptly consider a representation made by M/s S.R. & Sons concerning the charging of interest for delayed Goods and Services Tax (GST) payments. The firm had argued that their grounds, both factual and legal, were not properly adjudicated regarding the interest levied under Section 50 of the CGST Act. The court has directed the department to pass a reasoned order within twelve weeks, while also asking the petitioner to cooperate fully.

Court :
Madras High Court

Brief :
In M/s. S. R. & Sons. v. Assistant Commissioner & Ors. [W.P. Nos. 15306 and 15307 of 2021 & WMP No. 16193 of 2021 dated July 26, 2021], M/s S.R. & Sons ('the Petitioner') is a partnership firm, involved in the activity of manufacture of knitted and crocheted fabrics.

Citation :
W.P. Nos. 15306 and 15307 of 2021 & WMP No. 16193 of 2021 dated July 26, 2021

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Bimal Jain
Published in GST
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