Section 50 of the CGST Act, 2017--- Interest —–- The petitioner submitted that if the proviso in Section 50 was considered for the assessment years 2017-18, 2018-19 and 2019-20, no interest could have been charged. The court observed that in view of a retrospective amendment having coming into the Act, the Assessing Officer should reconsider the issue.

Held that:- The Hon’ble High Court set aside the impugned orders claiming interest for the delayed filing of returns, only for the purpose of reconsideration by the Assessing Officer, based also on the proviso now substituted and the relevant circulars, if any and restored the matters to the file of the Assessing Officer who shall consider the same after issuing notice to the petitioner.