9911796707
TMI Blog2022 (2) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... demand relating to interest is set aside. Petitioner further submits that it had paid ₹ 1,35,14,156/- on May 30, 2019, against the demand raised in the adjudication order dated May 14, 2019. Since the adjudication order is being set aside due to the retrospective change in law, petitioner is entitled to get refund of the same, and accordingly respondent concerned shall verify the refundab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated March 6, 2020 in connection with interest under section 50 sub-section (1) of the GST Act relating to the assessment year 2017-18, the aforesaid impugned order of adjudication relating to interest is not sustainable in law. Section 50 sub-section (1) of the GST Act, 2017 which has been amended by the Finance Act, 2021 under section 112 of the Finance Act is quoted hereunder: 112. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the impugned adjudication order dated May 14, 2019 is not sustainable and accordingly the impugned order of the appellate authority dated March 6, 2020 in connection with the demand relating to interest is set aside. Petitioner further submits that it had paid ₹ 1,35,14,156/- on May 30, 2019, against the demand raised in the adjudication order dated May 14, 2019. Since the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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