Returns filed belatedly under GSTR-3B lead to GST Interest Demand: Madras HC remands Matter due to Lack of Proper Notice

The Madras High Court remanded a case concerning belated returns under GSTR-3B, leading to a GST interest demand. The court held that the taxpayer was not given adequate notice regarding the interest calculation, thus violating principles of natural justice. The ruling underscores the importance of issuing proper notices to taxpayers and giving them sufficient opportunity to present their case. The matter has been sent back to the authorities for reconsideration, highlighting the procedural requirements for issuing interest demands under the GST framework.