SYV Motors Vs State of Bihar
Date: July 5, 2023
Subject Matter
Proviso to Section 50 was incorporated by way of a substitution with effect from 1st of July, 2017
Summary
The case law revolves around the judgment in SYV Motors vs. State of Bihar by the Patna High Court, addressing GST interest cases. It discusses the retrospective amendment to Section 50 of the Bihar Goods and Services Tax Act, 2017, and its implicati…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Bihar Goods and Services Tax Act, 2017 by the Bihar Goods and Services Tax (Amendment) Act, 2021 specifically to Section 50 which is available in Section 6 of the Amendment Act. 2. It is the specific case of the petitioner that if the proviso in Section 50 was considered for the assessment year 2019-20, definitely no interest could have been char…