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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Bangalore International Airport Limited – Appellant
Versus
Union Of India, Through The Revenue Secretary – Respondent
| Table of Content |
|---|
| 1. petitioner seeks declaration for impugned notice. (Para 1) |
| 2. court's analysis on statutory provisions and prior judgments. (Para 2 , 7 , 11 , 12 , 14 , 16) |
| 3. arguments regarding liability to pay tax and interest. (Para 3 , 4 , 5 , 6 , 8 , 9 , 10 , 13 , 15) |
ORDER :
S.R.KRISHNA KUMAR, J.
1. In this petition, the petitioner seeks for the following reliefs:
i) To issue writ of declaration or in the nature of a certiorari or mandamus or any other appropriate writ, order or direction holding that impugned letter issued vide O.C.No.564/2020 dated 17/03/2020 with Document Identification Number (DIN) - 20200357YW00005N4070) vide Annexure A is without authority of law, manifestly unreasonable, discriminatory, illegal and void.
ii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;
iii) To award Costs of and incidental to this application be paid by the Respondents.
2. Heard the learned Senior Counsel for the petitioner and learned Counsel for the respondents and perused the material on record.
3. In addition to reiterating the various contentions urge
Interest on delayed tax payment under Section 50 of the CGST Act only applies to cash transactions. Payments made via Electronic Credit Ledger cannot incur interest, as funds were available and utili....
Interest for delayed tax payments under the CGST Act applies only to cash payments, as payments from input tax credits do not incur interest liabilities.
The availability of credit does not exempt an assessee from the levy of interest under Section 50 of the TNGST Act, 2017, and the compensatory nature of interest was emphasized by the court.
Interest under GST on delayed tax payment cannot be levied from the deposit date in electronic cash ledger until the return is filed, emphasizing compensatory nature over punitive interpretations.
The payment of GST before the last date of filing returns constitutes discharge of tax liability regardless of subsequent return delays, with no interest accruing if the tax was paid on time.
Section 80 of the OGST Act does not permit the grant of instalments for self-assessed tax liability shown in any return.
The liability of interest under Section 50 of the JGST Act cannot be raised without initiating adjudication proceedings under Section 73 or 74 if the taxpayer disputes the liability of interest.
The main legal point established in the judgment is the emphasis on the availability of appeal under Section 107 of the CGST Act as the appropriate remedy to address issues related to the applicabili....
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