FACTS & SUBJECT MATTER: 
(1) On the date of introduction of GST i.e., 01.07.2017, the petitioner had an accumulated balance of a sum of Rs.33,87,10,445/- as CENVAT credit ready to be transitioned into the GST regime. However, owing to want of system readiness and technical glitches in the GST Common Portal during the initial stages of implementation of GST, the Department had extended the due dates for filing the Form GST TRAN-1 from time to time and accordingly, the petitioner had filed their Form GST TRAN 1 on 16.10.2017 under Sections 140(1) and 140(3) of the Goods and Services Tax Act, 2017 (hereinafter called as “GST Act”).
(2) Due to unknown reasons, the credit in entirety sought to be transitioned was not made available forthwith as Input Tax Credit (ITC) on furnishing of Form GST TRAN-1 on 16.10.2017. Further, since the
entire amount of Rs.33,87,10,445/- did not reflect in the Electronic Credit Ledger, the petitioner could not file the monthly return in Form GSTR-3B for July 2017 within the due date i.e., 28.08.2023. Such non-filing of Form GSTR-3B for July 2017 had a domino effect and the petitioner was unable to file the GSTR-3B for subsequent months from August, 2017 to December, 2017, since Section 39(10) of CGST Act disables an assessee from filing returns for the subsequent period if the returns for the previous tax period are not furnished. Though the petitioner was disabled from filing the returns, the petitioner had ensured that the tax dues are fully paid within the due dates without any delay and accordingly, the petitioner had discharged GST liability for the period from July, 2017 to December, 2017 by depositing the tax amounts in the Electronic Cash Ledger under the appropriate heads as CGST, SGST, IGST into the Government account within the due date for each month.
(3) The entire amount of accumulated credit was not transitioned and hence, the petitioner was constrained to file revised GST TRAN-1 on 27.12.2017. On such filing, the aforesaid amount of transitioned credit got reflected in the petitioner's Electronic Credit Ledger, which enables the petitioner to file Form GSTR 3B for the month of July, 2017. Since the return for July, 2017 was filed, the GST portal permitted the petitioner to file the returns for the subsequent months as well. Accordingly, the petitioner filed all the Returns from the month July, 2017 to December, 2017 on 24.01.2018.

CASE LAW: M/s. Eicher Motors Limited Vs The Superintendent of GST and Central Excise, Chennai (W.P.Nos.16866 & 22013 of 2023 and W.M.P.No.32200 of 2023; dated 23-01-2024)

ISSUE : Whether the Petitioner is liable to pay interest on GST amount which was routinely deposited with the Government in Electronic Cash Ledger but GSTR-3B were filed belatedly?

HELD: The Hon’ble Masdras High Court held as under:
In view of the above finding and following the law laid down by the Gujarat High Court in the aforesaid Vishnu Aroma case, since in the present case, the tax amount has already been credited to the Government within the prescribed time limit, i.e., before due date, the question of payment of interest would not arise. Under these circumstances, this Court passes the following orders:
(1) The credit to the account of Government would always occur not later than the last date for filing the monthly returns in terms of the provisions of Section 39(7) of the Act.
(2) Once the amount is paid by generating GST PMT-06, the said amount will be initially credited to the account of the Government immediately upon deposit, at which point, the tax liability of a registered person will be discharged to the extent of the deposit made to the Government. Thereafter, for the purpose of accounting only, it will be deemed to be credited to the ECL as stated in the Explanation (a) to Section 49(11) of the Act.
(3) As long as the GST, which was collected by a registered person, is credited to the account of the Government not later than the last date for filing the monthly returns, to that extent, the tax liability of such registered person will be discharged from the date when the amount was credited to the account of the Government. If there is any default in payment of GST, even subsequent to the due date for filing the monthly returns i.e., on or before 20th of every succeeding month, for the said delayed period alone a registered person is liable to pay interest in terms of Section 50(1) of the Act.
(4) In view of the above, impugned letter dated 16.05.2023 issued by the 1st respondent impugned order OC.No.77/2023 dated 12.07.2023 passed by the 1st respondent are liable to be quashed. Accordingly, quashed.
(5) In the result, these writ petitions are allowed. No cost. Consequently, the connected miscellaneous petitions are also closed.