2022 (1) TMI 949

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..... 7, 5068 and 5098 of 2020 - -
GST
HON'BLE SRI JUSTICE UJJAL BHUYAN AND HON'BLE SMT. JUSTICE P. MADHAVI DEVI Petitioner Advocate : Gandra Mohan Rao Respondent Advocate : B Narasimha Sarma COMMON ORDER : (Per UB, J) This order will dispose of the present bunch of writ petitions. 2. We have heard learned counsel for the parties. 3. In this batch of writ petitions, the basic grievance of th .....

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..... y the Government on the recommendations of the Council." 6. It may be mentioned that the proviso to Section 50 was substituted by Finance Act, 2021 with retrospective effect from 01.07.2017. Prior to substitution, the proviso read as under : "PROVIDED that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after .....

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..... ledger." 7. In view of the amendment carried out, the grievance of the petitioners has been redressed. However, the details of interest to be paid by the petitioners are required to be worked out by the concerned authorities as per the amended provision. 8. In that view of the matter and having regard to the amendments carried out by the Finance Act, 2021, all the writ petitions are allowed wit .....

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