Case Details: Sri Velavan Fireworks vs. Assistant Commissioner (ST) - 2, Sivakasi (2026) 39 Centax 161 (Mad.)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
- Shri Sudalai Muthu N., for the Petitioner.
- Shri R.Suresh Kumar, AGP, for the Respondent.
Facts of the Case
The petitioner was a registered person and was required to file their Goods and Services Tax Return (GSTR) in Form GSTR-3B. For the delay in filing the GSTR-3B, the Assistant Commissioner of State Tax issued a demand notice for interest under section 50 of the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner paid the amount and filed a representation before the authority for a waiver of interest. However, the authority rejected the representation. Feeling aggrieved, the petitioner filed a writ petition before the Madras High Court contending that the authority had passed another order for the same period and the same issue, whereby the interest was quantified. The said demand would lead to double taxation.
High Court Held
The High Court held that two different orders were passed by two different authorities for imposing the delay in filing GSTR-3B returns pertaining to the same period. Hence, there was a duplication of proceedings, which leads to double taxation. The impugned order was not sustainable in law and was liable to be quashed.
