2021 (7) TMI 255

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..... ANT 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 petit .....

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..... s been levied under Section 50 of the Central Goods and Services Tax Act, 2017 (CGST Act) at the rate of 18%. 3. The petitioner had, while admitting liability for the delayed component of tax to be remitted by cash, contended that no interest was payable in terms of tax to be remitted by adjustment of credit available in the electronic register. This position was accepted by the revenue and the .....

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