Interest Cannot Be Levied After GST Paid into E-Cash Ledger Even if GSTR-3B Filed Belatedly and Amount Debited Later: Madras HC

The Madras High Court held that no interest can be levied after GST liability is discharged through the e-cash ledger, even if the GSTR-3B return is filed later. The ruling emphasized that actual tax payment timing, not filing delay, is critical for calculating interest. It ensures fair treatment in cases where tax has been paid, but procedural delays occur.