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2022 (8) TMI 368 - HC - GSTGross GST liability before adjusting input tax credit available in the credit ledger - Section 50 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- This Court is inclined to allow this writ petition by setting aside the Demand Information Notice DIN-20200262WJ00005DF3DE in Communication bearing C.No. GST/01/INTEREST/BBSRIX/2020/64, dated 18th February, 2020 (Annexure-3) and remand the matter to the Superintendent, GST & Central Excise, Bhubaneswar-IX Range for reconsideration of the matter taking into consideration the amendment carried out by virtue of the Finance Act, 2021. The writ petition disposed off.
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