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    <description>The Gujarat HC clarified that interest under Section 50(1) of the CGST Act should be levied on the gross amount. An upcoming amendment may change this to apply interest only on cash and electronic ledger payments. The petitioner paid the liability from the electronic credit ledger, resulting in the writ application being disposed of with the option to revive if necessary.</description>
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      <description>The Gujarat HC clarified that interest under Section 50(1) of the CGST Act should be levied on the gross amount. An upcoming amendment may change this to apply interest only on cash and electronic ledger payments. The petitioner paid the liability from the electronic credit ledger, resulting in the writ application being disposed of with the option to revive if necessary.</description>
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