SYMPHONY LIMITED & ANR. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
SYMPHONY LIMITED & ANR.
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 4464 of 2022 [ON NOTE FOR SPEAKING TO MINUTES OF ORDER DATED 12/09/2025 in R/SCA/4464/2022 ] With R/SPECIAL CIVIL APPLICATION NO. 821 of 2023 dated 16.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 50 & 79
Decision : In favour of assessee
Interest on delayed tax payment – Section 50 of CGST Act – Petitioner paid tax into electronic cash ledger on date prior to filing return – Debit from electronic cash ledger towards government exchequer occurred only on later date – Petitioner contended interest liability under Section 50 cannot be levied after deposit into electronic cash ledger until return filed – Respondents contended interest continues till return filing date as liability crystallizes then – Held: Petitions allowed – Deposit into electronic cash ledger constitutes actual payment credited to government and debit at return filing is accounting adjustment – Interest leviable only up to date of credit to electronic cash ledger – Mechanical interpretation of debit as payment converts interest into penalty, rejected – Interest can be levied only from due date till date of electronic cash ledger deposit – Communications demanding interest after ledger deposit quashed – Interest cannot be levied on advance ledger deposit during pendency of return filing.
Represented By:
Counsel for the Petitioner: Anuj K Trivedi
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