Vandana Global LTD. vs. Principal Commissiioner Central GST
Held
The Court acknowledged the retrospective amendment to Section 50 of the CGST Act, which clarifies that interest on delayed GST is payable only on the net cash liability. The matter was sent back to the authorities for fresh consideration.
Facts
The petitioner received a show cause notice demanding interest on late tax payment. The petitioner argued that an amendment to Section 50 of the CGST Act, effective retrospectively, mandates interest calculation only on net cash liability.
Key Issues
Whether interest on delayed GST payment should be calculated on the entire output tax liability or only on the net cash liability after considering input tax credit.
Sections Cited
Section 50, Section 73, Section 74
AI-generated summary — verify with the full judgment below
1
2026:CGHC:21601
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 115 of 2019 Vandana Global Ltd. Through The Authorized Signatory, Sanjay Sharma, S/o Shri Bhagirath Sharma, Aged About 48 Years, A-104, Akriti Vihar, Main Road, Amlidih, Opp. Sbi Atm, Raipur Chhattisgarh, District : Raipur, Chhattisgarh
... Petitioner(s) versus
Principal Commissiioner Central Gst Central Excise Building, Tikra Para, Dhamtari Road, Raipur, Chhattisgarh, District : Raipur, Chhattisgarh
Commissioner Sgst, North Block, Sector-19, Atal Nagar, Raipur Chhattisgarh,
District
:
Raipur,
Chhattisgarh
Assistant Commissioner Sgst, North Block, Sector-19, Atal Nagar, Raipur Chhattisgarh, District : Raipur, Chhattisgarh
Goods And Service Tax Network Through Chairman, Address- East Wing, 4th Floor, World Mark- 1, Aerocity, New Delhi -110037, District : New Delhi, Delhi
... Respondent(s) For Petitioner : Mr. Bhishma Ahluwalia, Advocate along with Ms. Shalini Kashyap, Advocate For Respondents No. 1 and 4 : Mr. Maneesh Sharma, Advocate For Respondents No. 2 and
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.