2022 (1) TMI 951

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..... NA HIGH COURT - TMI
TELANGANA HIGH COURT - HC
Dated:- 24-12-2021
W. P. Nos. 18236, 18817, 17357, 20866, 23315, 27645, 28902 & 28904 OF 2019, 4631, 4643 & 4687 OF 2020 - -
GST
HONOURABLE SRI JUSTICE UJJAL BHUYAN AND HONOURABLE SMT. JUSTICE P. MADHAVI DEVI Petitioner Advocate : S. Dwarakanath Respondent Advocate : B. Narasimha Sarma COMMON ORDER : (Per Hon'ble Sri Justice Ujjal Bhu .....

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..... d prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent, as may be notified by the Government on the recommendations of the Council." 6. It may be mentioned that the proviso to Section 50 was substituted by the Finance Act, 2021 with retrospective effect from 01.07.2017. Prior to substitution, .....

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..... commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash 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 a .....

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