Delhi High Court Order for GST Interest

IN THE HIGH COURT OF DELHI AT NEW DELHI

  • WP(C) No. 6055/2019
    M/s LANDMARK LIFESTYLE ….. Petitioner
    Through Mr. J.K.Mittal, Advocate
    versus
    UNION OF INDIA & ORS. ….. Respondent
    Through Mr. Harpreet Singh, Sr. standing

CORAM:
JUSTICE S.MURALIDHAR
JUSTICE ASHA MENON
O R D E R
% 27.05.2019
CM Appl.No. 26115/2019 (Exemption)

  1. Exemption allowed, subject to all just exceptions

WP(C) No. 6055/2019 & CM Appl.No. 26114/2019

2. Mr. Mittal points out that the calculation of the interest payable for
delayed payment of GST as determined by the Respondent is erroneous.
According to him, interest has been calculated even on the amount
constituting the input tax credit which is in fact to be adjusted against the tax liability. He states that on the actual tax liability, interest has been paid by the Petitioner. He further states that against the total tax liability of Rs.3.31 crores the interest liability works out to 8.19 crores which makes it
unreasonable and erroneous.

3. Notice. Mr. Harpreet Singh, Advocate accepts notice for the
Respondents.

4. Till the next date, no coercive action be taken against the Petitioner for
non-payment of the interest amount.

5. List the matter before the Registrar on 5th August, 2019 for completion of
pleadings.

6. List the matter before the Court on 30th September, 2019

S.MURALIDHAR, J
ASHA MENON, J


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