Abis Export India Private Limited Vs State Of Chattisgarh
Date: October 31, 2022
Subject Matter
Amendment to section 50(1) levying interest on net tax liability has retrospective effect from 1st July 2017
Summary
The amendment to Sec 50(1) which has been made effective from 01.07.2017 clearly provides that the interest on tax payable in respect of supplies made during the tax paid and declared in the return for the said period furnished after the due date in…
1. The petitioner has filed this writ petition assailing the order dated 11.09.2018 (Annexure P/1) by which the appeal preferred by the petitioner under Section 50(1) of the Central Goods and Services Tax Act, 2017 (for short “the Act, 2017”) has been rejected on the count that the petitioner has not paid the amount of tax, interest, fine, fee and penalty arising from the impugned orde…