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Special Leave Petition will be list on 16 July 2021.

Section 50 of the CGST Act, 2017 —Interest — The Additional Solicitor General, submitted that the Single Judge proceeded on the basis that the case involved payment of differential tax while the Division Bench proceeded on the basis that it is a self assessment. The ASG sought an adjournment to clarify the position on factual aspects. Held that—The Hon’ble Supreme Court directed to list the Special Leave Petition on 16 July 2021.
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