GSTAT Kolkata holds Delayed GST Payment Attracts Interest and Penalty

Aparnaa Fashions Fabrics contended that it had subsequently paid the GST due and that penalty was unjustified in the absence of deliberate or dishonest conduct. GSTAT distinguished the Supreme Court’s decision in Hindustan Steel Ltd., holding that the taxpayer remained liable for interest on delayed payment and had failed to pay tax along with interest within 30 days of the show cause notice. The Tribunal upheld the penalty under Section 73(9) and dismissed the appeal.