https://www.taxtmi.com/caselaws?id=399493 Interest under section 50 of the CGST Act is to be recovered only on the net cash tax liability, and field formations are to keep show cause notices based on gross tax liability in the Call Book pending retrospective amendment of section 50. In view of these administrative instructions issued after the GST Council's decision, the petitioner's challenge to gross-liability recovery was treated as having been addressed by the respondents. The grievance was therefore held not to survive for further adjudication, and the petition was disposed of in terms of the administrative direction. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399493 Interest under section 50 of the CGST Act is to be recovered only on the net cash tax liability, and field formations are to keep show cause notices based on gross tax liability in the Call Book pending retrospective amendment of section 50. In view of these administrative instructions issued after the GST Council's decision, the petitioner's challenge to gross-liability recovery was treated as having been addressed by the respondents. The grievance was therefore held not to survive for further adjudication, and the petition was disposed of in terms of the administrative direction. Case-Laws GST Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399493