Interest for delay in payment of Output Tax - return was not...

Interest for delay in payment of Output Tax - return was not declared within the prescribed time - claim of less ITC wrongly however remaining amount was lying in ECRL - The High Court refers to the amendment of Section 50(1) of the CGST Act, which provides that interest would be levied only on the portion of the tax paid by debiting the electronic cash ledger. - The High Court concludes that the notice and impugned order should be set aside and remanded back for reconsideration, taking into consideration the amendment to Section 50(1) and the petitioner's argument regarding the inadvertent mistake.