{"id":71873,"date":"2025-06-24T08:25:59","date_gmt":"2025-06-24T02:55:59","guid":{"rendered":""},"modified":"2025-06-24T08:25:59","modified_gmt":"2025-06-24T02:55:59","slug":"writ-petition-dismissed-on-gst-interest-demand-under-section-50-1-penalty-challenge-allowed-through-statutory-appeal-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71873","title":{"rendered":"Writ petition dismissed on GST interest demand under Section 50(1), penalty challenge allowed through statutory appeal under Section 107"},"content":{"rendered":"<p>Writ petition dismissed on GST interest demand under Section 50(1), penalty challenge allowed through statutory appeal under Section 107<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition challenging GST interest and penalty demands. The petitioner paid disputed tax belatedly, resulting in interest levy under Section 50(1) CGST\/TNGST Act, 2017 r\/w Rule 88B CGST Rules, 2017, which the Court upheld as non-interferable. Regarding the penalty of Rs. 5,72,052\/- imposed under Section 73(9) r\/w <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89759\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ petition dismissed on GST interest demand under Section 50(1), penalty challenge allowed through statutory appeal under Section 107Case-LawsGSTThe HC dismissed the writ petition challenging GST interest and penalty demands. The petitioner paid disput<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71873","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71873"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71873\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}