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    <title>2021 (2) TMI 1097 - JHARKHAND HIGH COURT</title>
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    <description>The court addressed various issues including the revision in the panel of counsels representing the C.G.S.T. Council, interpretation of Section 100 of the Finance Act 2019 on interest on tax payable, CBIC instructions on interest recovery, challenges against appellate orders confirming adjudication orders, and discrepancies in interest recovery on gross tax liability. The court directed the State and CGST Council to seek specific instructions and clarify their stance on the recovery of interest on net cash tax liability by a specified date, considering decisions of other High Courts on similar matters.</description>
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      <description>The court addressed various issues including the revision in the panel of counsels representing the C.G.S.T. Council, interpretation of Section 100 of the Finance Act 2019 on interest on tax payable, CBIC instructions on interest recovery, challenges against appellate orders confirming adjudication orders, and discrepancies in interest recovery on gross tax liability. The court directed the State and CGST Council to seek specific instructions and clarify their stance on the recovery of interest on net cash tax liability by a specified date, considering decisions of other High Courts on similar matters.</description>
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