the appellant was bound to pay the tax along with monthly returns as required under Rule 21(7) of the KGST Rules. Admittedly appellant's entitlement for exemption ceased by June 1991 and from April 1991 onwards, appellant was bound to remit the tax along with monthly returns. Since tax is not paid along with monthly returns, there is violation of Rule 21(7) of the KGST Rules. Section 23(3) of the KGST Act provides for interest for non-payment of tax assessed and demanded or tax otherwise due under the Act. Tax payable along with monthly return on the taxable turnover returned in the monthly return under Rule 21(7) is tax payable under the Act and since payment was not made in time, appellant is liable to pay interest under Section 23(3) of the Act. The decisions cited are not on the amended provisions of Section 23(3) of the Act and therefore, have no application. In the circumstances, these appeals are dismissed as devoid of any merit. However, since appellant is an SSI unit and since amnesty benefit was granted in 2004 reducing the interest by 40%, we grant an opportunity to the appellant to clear the arrears of tax if any due with 60% of interest within two weeks from date of receipt of copy of this judgment. If arrears of tax if any and 60% interest is paid as above, then 40% interest
