2022 (12) TMI 1496

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..... eard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned communication dated 2nd May, 2018 being annexure P/5 to the writ petition by which the petitioner has been asked to pay interest as per Section 50 of the WBGST Act, 2017 on the ground that the petitioner has wrongly claimed ITC under the WBGST Act, 2017 of an amount of Rs. 18,36,39,830/- .....

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..... tion 50(3) of the WBGST/CGST Act, 2017, I am of the considered view that the petitioner is not liable to pay interest as per impugned communication dated 2nd May, 2018 and as per the view taken by this Court, all legal consequences will follow. In view of the discussion and observation made above this writ petition being WPA 2654 of 2020 stands disposed of.
Case laws, Decisions, Judgements, O .....

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