https://www.taxtmi.com/caselaws?id=791587 The amended proviso to Section 50 of the CGST Act, given retrospective effect from 1 July 2017, limits interest for delayed GST return filing to the portion of tax paid by debiting the electronic cash ledger. Interest cannot be computed on the entire output tax liability when the tax is discharged otherwise, so the demand in question was unsustainable on the basis adopted in the notice. The matter was therefore remitted to the departmental authorities for fresh consideration and a new decision after hearing the taxpayer in accordance with the amended Section 50. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791587 The amended proviso to Section 50 of the CGST Act, given retrospective effect from 1 July 2017, limits interest for delayed GST return filing to the portion of tax paid by debiting the electronic cash ledger. Interest cannot be computed on the entire output tax liability when the tax is discharged otherwise, so the demand in question was unsustainable on the basis adopted in the notice. The matter was therefore remitted to the departmental authorities for fresh consideration and a new decision after hearing the taxpayer in accordance with the amended Section 50. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791587