Section 50 of the CGST Act, 2017—Interest –––- The petitioner challenged the impugned notice of demand of interest under Section 50. No reply has been filed by the petitioner to this notice. The petitioner submitted that the computation of the demand is itself incorrect and liable to be revoked. The court observed that the amount be re-determined by the authority in light of the decision of this Court in the case of M/s.Maansarovar Motors Private Limited.

Held that:- The Hon’ble High Court directed to compute interest within a period of four (4) weeks and directed that the attachment shall continue till such time re-computation is effected.