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MAANSAROVAR MOTORS PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER, THE SUPERINTENDENT OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
K.vaitheeswaran
Res. Counsel
A.p.srinivas
Mohammed Shafiq

Petitioner / Applicant

MAANSAROVAR MOTORS PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER, THE SUPERINTENDENT OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Sep 29, 2020
Order No.

W.P.Nos. 28437 of 2019

Citation

2020(9) TAXREPLY 3479
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ORDER

This batch of writ petitions revolves around the interpretation of Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘Act’), particularly the effective date of application of the proviso inserted vide Section 100 of Finance (No.2) Act of 2019. 2. Section 50 of the Act states that every person who is liable to pay tax in terms of the Act shall remit the tax either in cash or by way of adjustment of credit available in the Input Tax Credit (ITC) register. In cases of delay in such remittance, interest is liable to be paid for the period of delay. While the levy of interest on remittances of tax in cash is not in question, the authorities have proceeded to levy interest on remittances of tax by adjustment of available ITC and this is the subject matter of challenge before me. 3. The petitioner’s argue that (i) the credit was available even prior to the arising of the output tax liability and hence the question of delay does not arise(ii) no ....

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