Shree Nanak Ferro Alloys Pvt. Ltd. Vs Union of India
Date: December 17, 2019
Court: High Court
Bench: Jharkhand
Type: Writ Petition
Judge(s)/Member(s): H C Mishra, Deepak Roshan
Subject Matter
No interest liable on the amount paid under the wrong GST head.
Summary
The petitioner Company had discharged their tax liability under the IGST head, but inadvertently or otherwise, the petitioner deposited the amount under the CGST head. In this regard, the HC ruled that "We direct the petitioner Company to deposi…
2. The petitioner is aggrieved by the letter dated 26.04.2019, issued by the respondent No.2, as contained in Annexure-7 to the writ application, whereby the petitioner Company has been saddled with the liability to pay the short paid IGST, amounting to Rs.41,98,642/-, along with due interest within a period of one week, failing which, appropriate action under the Provisions of the Central Goods &…