https://www.taxtmi.com/caselaws?id=429661 The Chhattisgarh HC disposed of a writ petition concerning delayed payment of taxes under GST Act 2017. The petitioner's appeal was initially rejected for non-payment of tax, interest, fine, fee and penalty as required under Section 107(6). The HC held that amendments to Section 50 regarding interest on delayed tax payments have retrospective effect from 01.07.2017. The court remitted the matter to the appellate authority to examine whether the petitioner can benefit from the Section 50 amendment to overcome the Section 107(6) requirement. The appellate authority must decide the appeal afresh within four months after considering the amendment's effect. The writ petition was partly allowed. en-us Mon, 31 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429661 The Chhattisgarh HC disposed of a writ petition concerning delayed payment of taxes under GST Act 2017. The petitioner's appeal was initially rejected for non-payment of tax, interest, fine, fee and penalty as required under Section 107(6). The HC held that amendments to Section 50 regarding interest on delayed tax payments have retrospective effect from 01.07.2017. The court remitted the matter to the appellate authority to examine whether the petitioner can benefit from the Section 50 amendment to overcome the Section 107(6) requirement. The appellate authority must decide the appeal afresh within four months after considering the amendment's effect. The writ petition was partly allowed. Case-Laws GST Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429661