Swift Motors Vs Superintendent, Central Tax
Date: January 16, 2024
Subject Matter
Retrospective amendments to Section 50 necessitates the reevaluation of the interest demand
Summary
The Rajasthan High Court presided over a dispute between Swift Motors and the Superintendent of Central Goods and Service Tax involving a substantial interest demand of INR 22,94,722 made to Swift Motors based on the original provisions of Section 50…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. This writ petition has been filed by the petitioner aggrieved of the Notice dated 13.08.20 19 (Annex.1), whereby the petitioner has been called upon to deposit interest amounting to 22,94,722/- within a period of three days. 2. The said notice was issued to the petitioner pursuant to the original notice dated 11.09.2018 (Annex.R/2), inter-…