2020 (12) TMI 1043

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....nt/s : Mr. Vikash Kumar, SC-11 ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner has prayed for following relief(s): "1(a) For issuance of writ or order in the nature of certiorari for quashing of the order number 19319 dated 25.02.2020 passed by the respondent number 2 under section 75(12) read with section 50(2) of the Bihar Goods And Services Tax Act, 2017 (hereinafter refer....

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....nd a declaration that the case of the petitioner is squarely covered by the judgment dated 06.01.2020 of Hon'ble Madras High Court in the matter of Refex Industries Limited Vs. Asst. Commissioner of CGST and Central Excise wherein it has been held that the liability of interest under section 50 of the act would be attracted only in case of the tax liability discharged from out of the cash ledger; ....