Section 50 of the CGST Act, 2017 — Interest - The counsels for the Petitioner and respondent submitted that the captioned matter is directly and squarely covered by orders dated 19.12.2019 in W.A.Nos.2127 and 2151 of 2019.  The court observed that the Revenue has pegged interest at Rs.5,42,627/- and demand of interest on the portion of the tax paid by utilizing the ITC is not sustainable as there is no provision in the C-GST to demand interest.

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 demonstration to the satisfaction of respondents, the impugned notice will stand set aside, and the respondents shall consider the stand of the writ petitioner and pass an order in a manner known to law and communicate the same to the writ petitioner within one week therefrom. If the aforesaid demonstration is not made on or before 29.12.2022, the writ petition will stand dismissed.