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The matter pertains to interest on delayed payment vide Section 50(1) of Central Goods and Services Act, 2017

Section 50 of the CGST Act, 2017 — Interest –-- The counsels fairly submitted that the captioned matter is directly and squarely covered by orders dated 19.12.2019.

Held that:- The Hon’ble High Court directed the petitioner to demonstrate to the satisfaction of Respondents 1 and 2 undisputed payments (if any) within three weeks. On satisfaction of respondents 1 and 2, the impugned notice will stand set aside and the respondents shall consider the stand of the petitioner and pass an order in a manner known to law.

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