https://www.taxtmi.com/caselaws?id=444414 Retrospective insertion of the proviso to Section 50 of the Bihar GST Act by the 2021 amendment, effective from 1 July 2017, required the interest levy for the 2017-18 period to be re-examined under the substituted proviso and any relevant circulars. The High Court therefore set aside the impugned interest demand and remitted the matter to the Assessing Officer for fresh consideration after notice to the taxpayer, leaving the demand not finally sustained. en-us Tue, 03 Oct 2023 00:00:00 +0530 Mon, 21 Apr 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444414 Retrospective insertion of the proviso to Section 50 of the Bihar GST Act by the 2021 amendment, effective from 1 July 2017, required the interest levy for the 2017-18 period to be re-examined under the substituted proviso and any relevant circulars. The High Court therefore set aside the impugned interest demand and remitted the matter to the Assessing Officer for fresh consideration after notice to the taxpayer, leaving the demand not finally sustained. Case-Laws GST Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444414