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

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

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By Mariya Paliwala
Chhattisgarh High Court

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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…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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