Top 5 Landmark Case Laws on Section 50 Payment of Tax
Abhishek Raja "Ram"
Fighting for Tax Simplification, against Unnecessary Demands and Notices in GST and Direct Taxes | 9810638155
Top 5 Landmark Case Laws on Section 50 Payment of Tax : Key Judicial Rulings and Their Implicationsss
Saha Hospitality Ltd – ( Bombay High Court )
WP-LD-VC-NO. 112 OF 2020
The petitioner received emails requesting interest on late return filing, with
recovery proceedings warned if unpaid. Aggrieved by no SCN, they approached
the High Court. Revenue clarified no recovery without SCN, leading the court to
dismiss the petition.
Special Wire Products (P.) Ltd – ( Madras High Court )
W.P. No.135 of 2020 and WMP. Nos. 167 & 168 of 2020
The petitioner’s GST registration was cancelled due to the respondent's fault,
preventing return filing. After filing, the petitioner sought waiver of interest,
penalty, and late fees. The High Court allowed the petition, directing the
petitioner to approach the assessing authority for registration restoration.
LC Infra Projects Pvt Ltd – ( Karnataka high Court )
Writ Appeal No.188 Of 2020
The assessee challenged a revenue demand for interest under Section 50 of the
GST Act and the provisional attachment of their bank account. The High Court
upheld the single bench's decision, emphasizing the need for natural justice before
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imposing interest penalties.
Daejung Moparts (P.) Ltd. – ( madras High Court )
W.P. No. 15978 of 2019
The petitioner received a notice for interest payment under Section 50(5) for
delayed tax payment. The court directed the petitioner’s bank to pay Rs. 9.15
lakhs from a balance of Rs. 33.77 lakhs. The remaining dispute will proceed
through legal channels.
group.M/s.F1 Auto Components P Ltd – ( Madras High Court )
W.P. No.6631 of 2021 and WMP No.7188 of 2021
The High Court's order dated 27.01.2021 addresses interest levied under Section
50 of the CGST Act. It sets aside interest on electronic credit adjustments but
upholds interest on delayed cash remittances, referencing Maansarovar Motors
Private Limited v. The Assistant Commissioner.
Thanks & Regards
Abhishek Raja Ram
9810638155
Indirect Tax at JCSS CONSULTING PRIVATE LIMITED
2moVery useful
Founder Partner | Diploma in Systems Audit DISA (ICAI)
2moThank you Raja Abhishek for sharing the comprehensive analysis of the judicial interpretations of Section 50. The insights into the varying approaches of different High Courts in addressing the imposition of interest and the emphasis on natural justice in these cases are particularly enlightening. Each judgment underscores the significance of adhering to due process, especially in matters pertaining to interest and penalties under the GST Act. These rulings are instrumental in enabling businesses to gain a deeper understanding of their entitlements and the legal framework encompassing Section 50. I eagerly anticipate further updates of this nature.
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2moVery helpful