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Demand of interest u/s 50 - Seeking benefit of amendments to ...
GST
February 1, 2024
Demand of interest u/s 50 - Seeking benefit of amendments to Section 50 as the amendment was done retrospectively by the Finance Acts of 2019 and 2021. - The High court decided to dispose of the petition and directed the petitioner to approach the respondents with a representation indicating the payable amount as per their understanding. The respondents were ordered to re-determine the interest payable by the petitioner in accordance with the amended Section 50 of the CGST Act and proceed as per law.
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