Interest & waiver — tax rulings

Madras High Court8 Jun 2026

For assesseeRemanded

Zyvana Integrated Services (P.) Ltd. v. Additional Commissioner of GST and Central Excise

Where petitioner disclosed outward supplies in GSTR-1 for certain periods but failed to discharge corresponding output tax through GSTR-3B on time, mere non-receipt of customer payments or lack of intent to evade tax could not alter statutory liability, but in light of section 128A and GST Council deliberations, such short payments warranted reconsideration under section 73 rather than section 74, hence matter required fresh decision accordingly

Madras High Court8 Jun 2026

For assesseeRemanded

Zyvana Integrated Services (P.) Ltd. v. Additional Commissioner of GST and Central Excise

Madras High Court8 Jun 2026

For revenue

Tvl. Noyyal Common Effluent Treatment Company Ltd. v. Assistant Commissioner (ST)

Where petitioner initially discharged GST at a lower rate and later paid differential tax after departmental intimation regarding higher tax rate, liability to pay interest for belated tax payment arose under determination and recovery framework, and obligation to pay interest subsisted irrespective of subsequent payment or willingness to pay in instalments, rendering recovery of such interest under determination and recovery provisions fully justified. GST: Where petitioner initially discharged GST at a lower rate and later paid differential tax after departmental intimation regarding higher tax rate, interest on delayed payment remained payable under determination provisions and reference to extended period in DRC-01 and DRC-07 would not invalidate proceedings; matter required reconsideration of petitioner’s reply in light of business nature for a fresh order