I. HIGH COURT
56. RSB Transmissions (India) Ltd. vs. Union of India
[2022] 145 taxmann.com 1 (Jharkhand)
Date of order: 18th October, 2022
The
liability to pay interest arises on delayed filing of GSTR-3B return
and debit of tax due from the Electronic Cash Ledger. Any deposit in the
Electronic Cash Ledger prior to the due date of filing of GSTR-3B return does not amount to discharge of tax liability on the part of the registered person.
FACTS
The
issue before the Court was whether, under the provisions of the GST
Act, the amount deposited as tax through valid
challans by a registered
person in the Government Exchequer prior to the filing of the GSTR-3B
returns could be treated as the discharge of the tax liability due
against such person for the period in question in respect of which the
GSTR-3B return is being filed later and whether interest could be levied
on delayed filing of GSTR-3B in such circumstances u/s 50 of the Act.
The petitioner contended that interest cannot be levied for the delay in
filing of the return, but only on delayed payment and that a late fee is already prescribed in terms of section 47 for the delay in filing of
the return. It was further contended that as per section 39(7), payment
of tax can be made before the due date of return and that when the
amount is credited to the electronic cash ledger (ECL) is subsequently
debited to the E
