{"id":74323,"date":"2025-11-05T08:35:14","date_gmt":"2025-11-05T03:05:14","guid":{"rendered":""},"modified":"2025-11-05T08:35:14","modified_gmt":"2025-11-05T03:05:14","slug":"remand-for-de-novo-adjudication-recalculate-interest-only-for-belated-tax-payment-under-s-39-using-gstr-3b-timelines","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74323","title":{"rendered":"Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines"},"content":{"rendered":"<p>Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines<br \/>Case-Laws<br \/>GST<br \/>The HC remanded the matter for de novo adjudication, directing recalculation of interest only on belated tax payment by comparing the delay against monthly tax payment timelines under s.39 and returns filed in GSTR-3B, and by taking into account the debit entry dated 19.12.2022. The petitioner must, within 30 days of receipt of the order, file documentary c<\/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=93905\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelinesCase-LawsGSTThe HC remanded the matter for de novo adjudication, directing recalculation of interest only on belated tax payment by compar<\/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-74323","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74323","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=74323"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74323\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}