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2024 (2) TMI 58 - RAJASTHAN HIGH COURTDemand of interest u/s 50 of the Central Goods and Service Tax Act, 2017 - Seeking benefit of amendments to Section 50 as the amendment was done retrospectively by the Finance Acts of 2019 and 2021. - HELD THAT:- The petition filed by the petitioner is disposed of. The petitioner may approach the respondents by way of an appropriate representation indicating the demand, which according to the petitioner, would be payable and seeking redetermination of the demand raised pursuant to the Notices dated 11.09.2018 & 13.08.2019 in terms of the amended provisions of Section 50 of the Act, whereby the proviso has been inserted and give retrospective effect. On the petitioner approaching the respondents by way of such a representation, the respondents shall redetermine the interest payable by the petitioner as per the amended provisions and take steps in accordance with law. As for non-payment of the demand raised, the Bank account of the petitioner has been attached, it would be required of the petitioner to make payment of the payable amount as indicated by him in the representation, on such payment, the attachment of the bank account of the petitioner shall be lifted by the respondents.
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