GST Interest under Section 50 Cannot Be Levied Beyond the Date of Deposit of Tax in Electronic Cash Ledger

Brief summary of the case

Court: Gujarat High Court
Number: R/SPECIAL CIVIL APPLICATION NO. 11064 of 2025
Petitioner: Anas Enterprise
Respondent: Union Of India & Anr.
Date of decision: 16.07.2026
Judges: Honourable MR. Justice A.s. Supehia And Honourable MS. Justice Vaibhavi D. Nanavati

GST Interest under Section 50 Cannot Be Levied Beyond the Date of Deposit of Tax in Electronic Cash Ledger

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Brief summary of the case

Download Anas Enterprise Vs Union Of India & Anr.