The interest on delayed payment of tax were set aside being passed in violation of the principles of natural justice.
The Kerala High Court has set aside the interest on delayed payment of tax for violating principles of natural justice, noting that no reasons were stated for not accepting the petitioner’s reply. The petitioner was an assessee under the CGST/SGST Acts, 2017. According to the petitioner, GSTR-3B returns for the months of December 2017, January…
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