https://www.taxtmi.com/caselaws?id=801204 The retrospectively substituted proviso to Section 50(1) confines interest on delayed GST payment to tax discharged through the electronic cash ledger, subject to stated exceptions. Interest paid on liabilities discharged through the electronic credit ledger may therefore be refundable after verification and quantification. Refund limitation must be computed after excluding the statutory period prescribed for refund applications. A fresh limitation objection cannot determine the claim without prior notice and an effective opportunity to address the relevant date, filing date, computation and applicable exclusions. Refund eligibility must be assessed under the retrospective interest provision and the recalculated limitation period. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801204 The retrospectively substituted proviso to Section 50(1) confines interest on delayed GST payment to tax discharged through the electronic cash ledger, subject to stated exceptions. Interest paid on liabilities discharged through the electronic credit ledger may therefore be refundable after verification and quantification. Refund limitation must be computed after excluding the statutory period prescribed for refund applications. A fresh limitation objection cannot determine the claim without prior notice and an effective opportunity to address the relevant date, filing date, computation and applicable exclusions. Refund eligibility must be assessed under the retrospective interest provision and the recalculated limitation period. Case-Laws GST Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801204