2022 (2) TMI 719

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....lenged the impugned adjudication order dated June 24, 2019 by contending that in view of amendment to section 50 subsection (1) of the GST Act, 2017 and the order of the appellate authority dated March 6, 2020 in connection with interest under section 50 sub-section (1) of the GST Act relating to the assessment year 2017-18, the aforesaid impugned order of adjudication relating to interest is not ....

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....yable on that portion of the tax which is paid by debiting the electronic cash ledger." In view of this legal position as stands now due to the aforesaid amendment, the impugned demand arising out of the impugned adjudication order dated May 14, 2019 is not sustainable and accordingly the impugned order of the appellate authority dated March 6, 2020 in connection with the demand relating to int....