GST Interest Payable Only on Net Cash Liability: Chhattisgarh High Court

HomeGSTGST Interest Payable Only on Net Cash Liability: Chhattisgarh High Court

GST Interest Payable Only on Net Cash Liability: Chhattisgarh High Court

GST

Published on

12/05/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Chhattisgarh High Court has reiterated that interest on delayed payment of GST is payable only on the net cash liability and not on the gross tax liability inclusive of Input Tax Credit (ITC), while disposing of a writ petition against GST authorities. The bench of Justice Rakesh Mohan Pandey has observed that the amendment…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
GST Interest

GST Interest Payable Only on Net Cash Liability: Chhattisgarh High Court

Membership Required

Latest articles

Defence Evidence Must Receive Equal Judicial Consideration: Supreme Court Acquits Husband in 26-Year-Old Dowry Death Case

Mere Recovery of Illegal Arms from House Not Enough; Prosecution Must Prove Conscious Possession Under Arms Act: Supreme Court

S. 22 of Hindu Succession Act Applies to Agricultural Land: Supreme Court Upholds Co-Heirs’ Preferential Right

Apportionment of Enhanced Motor Accident Compensation: Supreme Court Orders Full Release of Award to Major Children

More like this

Defence Evidence Must Receive Equal Judicial Consideration: Supreme Court Acquits Husband in 26-Year-Old Dowry Death Case

Mere Recovery of Illegal Arms from House Not Enough; Prosecution Must Prove Conscious Possession Under Arms Act: Supreme Court

S. 22 of Hindu Succession Act Applies to Agricultural Land: Supreme Court Upholds Co-Heirs’ Preferential Right

About us

Company

Categories