2021 (3) TMI 745

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....STICE J.B.PARDIWALA 1 The short point involved in the present writ application is whether the interest under Section 50(1) of the Central Goods and Services Tax Act, 2017 can be levied on the gross amount or net amount. 2 It is brought to our notice that in the recent budget of 2021-22, an amendment has proposed under Section 103 of the Finance Act to be made applicable with retrospective effect....