https://www.taxtmi.com/caselaws?id=412374 The court held that the impugned order demanding interest under Section 50 of the GST Act was not sustainable in law due to a retrospective amendment. The garnishee notice issued was set aside, and the respondent was directed to recalculate the demand, considering the amendment, and refund any excess amount collected. The court also instructed the respondent to evaluate the petitioner's claim for interest on the excess amount. Consequently, the writ petition challenging the demand and related notices was disposed of, along with various related applications. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412374 The court held that the impugned order demanding interest under Section 50 of the GST Act was not sustainable in law due to a retrospective amendment. The garnishee notice issued was set aside, and the respondent was directed to recalculate the demand, considering the amendment, and refund any excess amount collected. The court also instructed the respondent to evaluate the petitioner's claim for interest on the excess amount. Consequently, the writ petition challenging the demand and related notices was disposed of, along with various related applications. Case-Laws GST Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412374