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GST – Levy of interest on delayed filing of Returns – Demand of interest under Section 50 of the CGST Act, 2017 on the ground of not filing the returns in Form GSTR-3B within the due date. The petitioner contended that it had paid the tax within the due date by way of cash as well as through the Electronic Credit Ledger, and the delay in filing the returns was due to technical glitches - Whether the petitioner is liable to pay interest under Section 50 of the CGST Act for the delayed filing of returns when the tax was paid within the due date by way of cash as well as through the Electronic Credit Ledger – HELD – The interest liability under Section 50 of the CGST Act stops accruing from the date the tax amount is deposited in the electronic cash ledger, irrespective of the date of filing of the Return - So long as the petitioner had deposited the cash portion of the tax liability on or before the due date, the question of the petitioner being held to be liable to pay interest on the cash portion, on the ground that there was delayed filing of returns, is contrary to the principles laid down in various High Court judgements - the impugned notice is quashed and set aside – The writ petition is allowed - Whether the petitioner is liable to pay interest on the tax amount paid from the input tax credit available in the Electronic Credit Ledger – HELD - The proviso to Section 50(1) of the CGST Act restricts the liability to pay interest only on the portion of the tax that is paid by debiting the Electronic Cash ledger. Since the petitioner had utilized the input tax credit available in the Electronic Credit ledger to pay the tax, the petitioner is not liable to pay any interest on this portion of the tax payment.
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