Penalty imposed on GST collected but not deposited to Government even after Tax payment within 30 days from Notice


Last updated: 02 November 2023

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court in the case of M/s. Global Plasto Wares v. Assistant State Tax Officer [WP (C) No. 33787 of 2023 dated October 17, 2023] dismissed the writ petition and held that Assessee is liable to pay a penalty when the amount of GST collected has not been credited to the government even when GST along with interest has been paid within 30 days of Notice issued for raising demand concerning non-payment of GST. 

Citation :
WP (C) No. 33787 of 2023 dated October 17, 2023

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Bimal Jain
Published in GST
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