The assessee, engaged in providing services to financial institutions, encountered delays in GST payment spanning from the financial years 2017-18 to 2021-22, attributed to technical glitches and practical challenges.
Responding to the delayed payments, the revenue authority issued a notice demanding interest within an unusually brief period of 2 days. The assessee contested the adequacy of this timeframe, emphasizing the abrupt nature of the notice.
The final decision extended a more reasonable timeframe of 3 months for the assessee to make the payment. If the payment was not completed within this extended period, the revenue authority retained the right to initiate recovery proceedings.