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2021 (7) TMI 255 - HC - GSTLevy of Interest in terms of tax to be remitted by adjustment of credit available in the electronic register - Section 50 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- As per the decision of this Court in M/S. MAANSAROVAR MOTORS PRIVATE LIMITED VERSUS THE ASSISTANT COMMISSIONER, THE SUPERINTENDENT OF GST & CENTRAL EXCISE, THE BRANCH MANAGER [2020 (11) TMI 107 - MADRAS HIGH COURT], where it was held that Learned counsel for the petitioner states that the interest liability relating to belated payment of tax both by cash and reversal of ITC has been coercively recovered. With the insertion of the proviso to be taken to be retrospective, these writ petitions are allowed. Thus, the impugned order is partly set aside - this writ petition is disposed off.
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