Judgments on Interest Provision under section 50
| Sr. No. | Judgment Name | Judgment Head Note | Judgment Link |
|---|---|---|---|
| 1 | Hon’ble Madras High Court in the case of M/s F1 Components Pvt. Ltd. V. The State Tax Officer, Chennai vide W.P. no. 6631 of 2021. | Hon’ble Court has held that no interest is payable on tax liability paid through balance lying in Electronic Credit Ledger. | |
| 2 | Hon’ble Karnataka High Court in the case of LC Infra Projects Pvt. Ltd. V. Union of India vide W.P. No. 28876 of 2019. | Show Cause Notice is a sine qua non to proceed with recovery under GST. | |
| 3 | Hon’ble Madras High Court in the case of Maansarovar Motors Private Ltd. V. Assistant Commissioner vide W.P. No. 4468 of 2020 | No section 50 interest on GST Payment made from Input Tax Credit. | |
| 4 | Hon’ble Calcutta High Court in the case of A.C. Banerjee & Sons V. State of West Bengal & Ors. Vide WPA 2117 of 2023 | GST interest applies only to Cash payments & not to adjustments via Electronic Ledger. | Coming soon |