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LIDS ADVERTISERS & OTHERS vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

MURALI PURUSHOTHAMAN

Pet. Counsel

R. Sreejith

K. Krishna

Achyuth Menon

Res. Counsel

Thomas Mathew Nellimoottil

Jasmin

Petitioner / Applicant	LIDS ADVERTISERS & OTHERS
Respondent	UNION OF INDIA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Jun 7, 2024
Order No.	WP(C) NO. 17817 OF 2024
Citation	2024(6) TAXREPLY 9960
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ORDER
JUDGMENT The petitioner is an assessee under the CGST/SGST Acts, 2017. According to the petitioner, GSTR-3B returns for the months of December 2017, January to March 2018 and April 2018 to March 2019 were filed as ‘NIL’ due to an inadvertent error on the part of the petitioner’s accountant. The petitioner submits that tax for all the aforesaid months has been paid within the time provided as per Section 39 (7) of the Act as evidenced by Ext. P2 series of payment receipts and Ext. P3 series of chalans. However, the 1st respondent by Exts. P10 and P11 orders has raised huge demands including interest on the alleged delay in payment of tax for the period 2017-18 and 2018- 19 respectively. 2. Pursuant to the direction of this Court dated 24.5.2024, the learned Government Pleader on instructions submits that in Exts. P10 and P11 orders, the contentions of the petitioner as regards interest on belated payment of tax was taken into consideration and rejected. ....