Interest and penalty not leviable when there is no fault of Assessee in depositing GST
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Bhole Baba Milk Food Industries Limited v. Union of India [Writ Tax No. 1431 of 2023 dated April 16, 2024] allowed the writ petition and held that the levy of fee and interest would arise only in case where the failure is on part of the assessee to file return and/or payment of tax due within the prescribed period of time.
Citation :
Writ Tax No. 1431 of 2023 dated April 16, 2024
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Bimal Jain
Published in GST
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