Section 50 of the CGST Act, 2017 — Interest —-- The petitioner challenged the levy of interest under Section 50 of the Act on the gross GST liability. The court observed that it is not in dispute that by virtue of amendment to the Act by the Finance Act, 2021, the levy of interest in terms of the impugned order dated 24th February, 2020 has been rendered unsustainable in law.

Held that:- The Hon’ble High Court set aside the Demand Notice and remanded the matter to the respondent for a fresh order in the light of the said amendment.