GST DAILY – 238
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF ANGEL LABEL DIVISION AND ANGEL ZIPPEL (HUF) V/S ASSISTANT COMMISSIONER (ST)(FAC), decided on 26-3-2024
Tag: interest in installments
Whether the taxpayer can approach the High Court to seek relief for payment of interest in installments?
No, the Honorable Madras High Court in Best Recharge directed the assessee to approach the Commissioner under section 80 of the Central GST, 2017 to seek relief for payment of interest in monthly installments pertaining to disputed tax already discharged on account of excees/ wrong availment of Input Tax Credit
Assessee should approach the Commissionerunder Section 80 of the CGST Act to seek relief for payment of interest in instalments
The Hon’ble Madras High Court in Best Recharge v. Deputy Commissioner (ST) GST directed the assessee to approach the Commissioner under Section 80 of the CGST Act for seeking relief for payment of interest in monthly instalments pertaining to disputed tax already paid on account of excess wrongful availment of ITC.
Payment of Tax and Interest can be made in installments
The Hon’ble Calcutta High Court in the case of Neel Kamal v. Assistant Commissioner, State Tax [Writ Petition Application No.…
Payment of Interest can be made in installments
The Hon’ble Madras High Court in the case of Everyday Banking and Retail Assets v. Office of the Assistant Commissioner…