https://www.taxtmi.com/caselaws?id=418468 The HC set aside the adjudication order dated June 24, 2019, and appellate authority order dated March 6, 2020, regarding interest under GST Act section 50(1) for 2017-18. The court ruled the demand was unsustainable due to the retrospective amendment introduced by Finance Act, 2021, which modified provisions for interest on delayed tax payments. The petitioner had paid 1,35,14,156 against the demand. The court directed the respondent to verify and refund this amount within four weeks if found correct, in accordance with the amended section 50(1) of the GST Act. en-us Wed, 09 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418468 The HC set aside the adjudication order dated June 24, 2019, and appellate authority order dated March 6, 2020, regarding interest under GST Act section 50(1) for 2017-18. The court ruled the demand was unsustainable due to the retrospective amendment introduced by Finance Act, 2021, which modified provisions for interest on delayed tax payments. The petitioner had paid 1,35,14,156 against the demand. The court directed the respondent to verify and refund this amount within four weeks if found correct, in accordance with the amended section 50(1) of the GST Act. Case-Laws GST Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418468