Section 50 of the CGST Act, 2017 —– Interest —- The petitioner challenged the action of the respondents levying interest on the delayed payment of tax as per section 50 on the gross tax liability of the petitioners instead of net liability. The court observed that these petitions are disposed of as having become infructuous in view of the amendment of section 50(1) of the Act by substituting the proviso w.e.f. 1st day of July, 2017 as per section 112 of the Finance Act, 2021 which has been made effective vide Notification No. 16 of 2021 dated 01.06.2021.

Held that:- The Hon’ble High Court directed the Respondents to give effect to the aforesaid amendment within a period of twelve weeks.