GSTAT Upholds Section 50(3) Interest After R.S. Traders Paid GSTR-3B/2A Difference After Due Date

The appellant challenged a demand order dated 28 March 2026, upheld by the Additional Commissioner Grade-II (Appeal-IV), State Tax, Kanpur.

The dispute concerned interest under Section 50(3) in connection with a difference between GSTR-3B and GSTR-2A and an amount deposited after the due date without payment of interest.

The Tribunal heard the matter on 5 November 2026. No one appeared for the appellant; the respondent was represented by a Deputy Commissioner, SGST.

The Tribunal identified Section 50(3) of the Act as the basis for the interest at issue and confirmed the order-in-appeal upholding interest under that provision.

The available judgment text does not set out the statutory wording, explain the applicable test, or cite any precedent.

The Tribunal confirmed the order-in-appeal, which had upheld interest under Section 50(3) in relation to the stated GSTR-3B/GSTR-2A difference and later deposit.

The available text does not provide the Tribunal’s reasoning or explain how it assessed the underlying facts against Section 50(3).

The order was not a remand, and the demand summary recorded no quantified tax, interest, penalty, fee, or other amount.