GST Update

 Desk of CA. Praveen Sharma – 1119  Series (CAPS) 

Madras High Court IN THE CASE OF R. Devarasan v. The Assistant Commissioner (ST), Trichy

?? R. Devarasan v. The Assistant Commissioner (ST), Trichy

Court

Outcome: In favour of Revenue.

The reported taxpayer is R. Devarasan; the accessible sources do not identify a separate company name. 

Challenge: R. Devarasan contested the order dated 24 August 2024 imposing interest for delayed GST payments through GSTR-3B.

Relevant period: The interest related to belated payment of tax on outward supplies for April 2019–March 2020.

Taxpayer’s argument: The petitioner claimed nil or concessional interest under Circular No. 136/06/2020-GST dated 3 April 2020.

 ITC issue resolved: The proposal concerning inadmissible ITC under Section 16(4) had already been dropped after considering the petitioner’s reply.

Surviving dispute: The remaining issue concerned interest on delayed outward-tax payments.

Conditional relief: The circular’s interest concessions required returns to be filed and taxes paid within the notified timelines.

Conditions unmet: The petitioner had not complied with those stipulated deadlines.

Court’s finding: The interest order disclosed no infirmity warranting judicial interference.

Final outcome: The writ petition was dismissed, and the interest levy against R. Devarasan was upheld. Software for E-Filling

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CA Praveen Sharma

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