Interest not to be levied when delay in remitting tax is caused due to technical issues on GST Portal
Last updated: 19 December 2023
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in the case of M/s. Hilton Garden Inn v. Commissioner of Kerala Goods and Service Tax Department and Others [WP (C) No.25069 of 2023 dated November 23, 2023] allowed the writ petition thereby holding that, it is highly inequitable to impose interest when no default has been made by the Assessee in remitting the tax as the tax could not have been remitted without valid GSTIN.
Citation :
WP (C) No.25069 of 2023 dated November 23, 2023
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Bimal Jain
Published in GST
Views : 163
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