GSTAT says Hearing Rights Protected but Interest Follows Delayed Tax

GSTAT Bengaluru held that an appeal cannot be dismissed without a hearing on threshold grounds such as delay, authorisation or alleged admission of liability. However, the taxpayer’s failure to recover the enhanced GST from its government customer did not defer its statutory tax liability or interest. The Tribunal confirmed ₹43,93,658 interest on differential GST and reduced the remaining GSTR-3B interest to ₹837.