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SUMILON POLYSTER LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
BHARGAV D. KARIA
Pet. Counsel
Avinash Poddar
Trupesh Kathiriya
Res. Counsel
Kruitk Parikh
Nikunt K Raval

Petitioner / Applicant

SUMILON POLYSTER LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jul 27, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18198 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 4025 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 4487 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 5146 of 2020 With R/SPECIAL CIVIL APPLICATION NO. 5247 of 2020

Citation

2022(7) TAXREPLY 6345
Original Order
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ORDER

1. Heard learned advocate Avinash Poddar for the petitioner, learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent No.4-State and learned advocate Mr. Nikunt Raval for respondent Nos. 1,2,3 and 5. 2. In this group of petitions, the petitioners have challenged the action of the respondents-authorities levying interest on the delayed payment of tax as per section 50 of the Central Goods and Services Tax Act, 2017 [‘CGST Act’ for short] and Gujarat Goods and Services Tax Act, 2017 [‘GGST Act’ for short] on the gross tax liability of the petitioners instead of net liability. 3. Respondent-Superintendent of Central Goods and Services Tax demanded interest on delayed payment of tax under the provisions of CGST Act and GGST Act by calculating the interest on the gross GST liability instead of net GST liability as per section 50(1) of the CGST Act. 4. Learned advocates for the respective petitioners submitted that as per the decisi....

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