2021 (12) TMI 1377 - HC - GST

Levy of interest - HELD THAT - It is not in dispute that by virtue of amendment to the Central Goods and Services Tax Act, 2017 by the Finance Act, 2021, the levy of interest in terms of the impugned order dated 24th February, 2020 (Annexure-2) has been rendered unsustainable in law. In that view of the matter, the impugned notice on demand and recovery dated 24th February, 2020 (Annexure-2) is hereby set aside and the matter is remanded to the Superintendent, GST Central Excise, Cuttack VI Range, CDA (Opposite Party No.4) for a fresh order in the light of the said amendment. The writ petition is disposed off.

Summary

The High Court of Orissa set aside a notice on demand and recovery dated 24th February, 2020 due to an amendment in the Central Goods and Services Tax Act, 2017. The matter is remanded for a fresh order. The writ petition is disposed of accordingly.