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- Whether interest can be levied on delayed payment of tax if there was sufficient balance in electronic credit ledger ?
Whether interest can be levied on delayed payment of tax if there was sufficient balance in electronic credit ledger ?
TRT-2025-620
Issue Favourable to Tax Payer ?:- yes
Held - The amendment which has been made effective from 01.07.2017 clearly provides that the interest on tax payable in respect of supplies made du.....
TRT-2025-276
Issue Favourable to Tax Payer ?:- no
Held - There is some force to the submissions of the respondents that credit cannot, prior to availment be taken to construe the payment . There&nb.....
