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High Court Stays Demand for Interest on Delayed GSTR-3B Submission Regarding ITC u/s 50 of CGST Act.

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....Liability of Interest - delayed submission of GSTR-3B - Section 50 of the CGST Act - The demand raised by the respondents only in respect of interest on the ITC, which was lying to the credit of the petitioner assessee, is stayed - HC....

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