| M/S. ALAMELU CONSTRUCTION VERSUS THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, PUDUCHERRY vide W. P. No. 9681 of 2024 And W. M. P. Nos. 10706 & 10707 of 2024 dated 12.04.2024 (High Court – Madras) |
Imposition of 100% penalty unjustified, where the liability had been settled prior to the notice
Facts of the Case:- The petitioner, received a sho... |
| East India Udyog Ltd. vs, State of Jharkhand vide W.P.(T) NOS. 2853 TO 2855 OF 2023: Jharkhand High Court |
Interest cannot be demanded on delayed filing of returns without proper adjudication, where liability has been disputed
Facts of the Case: The Peti... |
| BHOLE BABA MILK FOOD INDUSTRIES LIMITED VERSUS UNION OF INDIA AND 2 OTHERS vide Writ Tax No. – 1431 of 2023 – Allahabad High Court |
Levy of late fees/ interest can’t arise, where errors committed by the bank/ or GSTN not involving the Assessee
Facts of the Case:- In this cas... |
| RAGHAV VENTURES VERSUS COMMISSIONER OF DELHI GOODS & SERVICES TAX vide Order No. W.P.(C) 12209/2023 & CM APPL. 47988/2023: Delhi High Court |
Payment of interest on refund can't be denied on the ground that the interest is not claimed in refund application
Facts of the Case:- In this case, ... |
| Infac India Pvt. Ltd. Vs. The Deputy Commissioner, Office of the Deputy Commissioner of GST and Central Excise, Chennai in W.P. No. 8869 of 2020 – Madras High Court |
Interest Not To Be Charged When There Is No Loss To Revenue
Facts of the Case:- The Petitioner filed the petition before the Hon’ble High Court ch... |
| M/s Baba Super Minerals Private Limited Vs. Union of India & Another in D.B. Civil Writ Petition No. 13746/2022, 1347/2022, 13962/2022 & 14201/2022 – Rajasthan High Court |
Interest Under Section 56 Cannot Be Denied On the Ground Of Discrepancies In the Refund Application
Facts: -
The Petitioner being entitled t... |
| M/s Grundfos Pumps India Pvt. Ltd., Rep. By Mr. A Venkatraman – Director, Chennai Vs. The Joint Commissioner of GST & Central Excise, Chennai in Writ Petition No.19170 of 2020 And W.M.P.Nos.23748 of 2020 & 13331 of 2021 (High Court – Madras) |
Interest To Be Charged Only In Case Of Utilization Of Credit – Madras High Court
Facts Of The Case: -
That the petitioner had been an assess... |
| M/s Voltech O And M Services Private Ltd. Vs. Superintendent of GST And Central Excise, Assistant Commissioner (Central Tax), Branch Manager, State Bank Of India in W.P. Nos. 6097 and 6098 of 2020 and W.M.P. Nos. 7159, 7161 and 7167 of 2020 (High Court – Madras) |
Interest Can Be Charged On The Cash Component Of The Demand And Not On Credit Component
Facts:- The Petitioner filed the writ petitions before the H... |
| Bluestar Malleable Pvt. Ltd. Vs. The State of Jharkhand & Ors. in W.P. (T) No. – 2043 of 2020 with W.P. (T) No. 2051 of 2020 (High Court – Jharkhand) |
Interest cannot be demanded without initiating any adjudication proceedings under Section 73 or 74
Facts: -
The petitioner being eligible to... |
| F1 Auto Components Pvt. Ltd. in W.P. No.6631 of 2021 & WMP No.7188 of 2021 (High Court – Madras) |
No interest under Section 50 of the CGST Act shall be levied on reversal of wrongful availment of credit
Facts: The petitioner has challenged the ord... |
| R.K. Transport Private Limited Vs. Union of India & another in W.P. (T) No. 1404 of 2020 (High Court – Jharkhand) |
Interest cannot be recovered on belated filing of GSTR-3B return without following any adjudicating proceeding under Section 73 or 74 of the CGST Act.... |
