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    <title>2022 (8) TMI 368 - ORISSA HIGH COURT</title>
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    <description>HC allowed petitioner&#039;s writ challenging interest levy under Section 50 of CGST Act. The court set aside the Demand Information Notice and remanded the matter to Assessing Authority for reconsideration in light of the Finance Act, 2021 amendment. Central GST counsel did not contest the petitioner&#039;s position, supporting the judicial review of the interest calculation method.</description>
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      <description>HC allowed petitioner&#039;s writ challenging interest levy under Section 50 of CGST Act. The court set aside the Demand Information Notice and remanded the matter to Assessing Authority for reconsideration in light of the Finance Act, 2021 amendment. Central GST counsel did not contest the petitioner&#039;s position, supporting the judicial review of the interest calculation method.</description>
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