https://www.taxtmi.com/caselaws?id=404069 The court granted relief to the petitioner by quashing the order under the Bihar Goods and Services Tax Act, 2017, on grounds of jurisdictional facts and application of interest under Section 50. The judgment aligned with a Madras High Court decision, ruling that interest applies only if tax liability is discharged from the cash ledger. The court emphasized technical limitations and directed no recoveries for past periods, ensuring full relief to taxpayers as per the GST Council's decisions. The petitioner was exempted from interest liability when credit balance sufficed for tax payments and when tax liabilities were paid in accordance with the Act. en-us Wed, 10 Feb 2021 00:00:00 +0530 Sat, 22 Mar 2025 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404069 The court granted relief to the petitioner by quashing the order under the Bihar Goods and Services Tax Act, 2017, on grounds of jurisdictional facts and application of interest under Section 50. The judgment aligned with a Madras High Court decision, ruling that interest applies only if tax liability is discharged from the cash ledger. The court emphasized technical limitations and directed no recoveries for past periods, ensuring full relief to taxpayers as per the GST Council's decisions. The petitioner was exempted from interest liability when credit balance sufficed for tax payments and when tax liabilities were paid in accordance with the Act. Case-Laws GST Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404069