Section 50 of the CGST Act, 2017 --- Interest – The petitioner challenged the impugned adjudication order dated June 24, 2019 and further appellate order contending that in view of amendment to section 50 (1) of the Act, the impugned order is not sustainable in law. The court observed that due to the aforesaid amendment, the impugned demand arising out of the impugned adjudication order dated May 14, 2019 is not sustainable.

Held that:- The Hon’ble High Court quashed the impugned order of the appellate authority in connection with the demand relating to interest and directed the respondent to verify the refundable amount.