2023 (10) TMI 637

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..... 3-10-2023 - Civil Writ Jurisdiction Case No. 6662 of 2023 - - - GST - Amendment made to the 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 - HELD THAT:- It is seen from the amendment that the proviso was incorporated by way of a substitution with effect from 1st of Ju .....

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..... h 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 2017-18, definitely no interest could have been charged on the petitioner, as is revealed from the impugned order. We see from the amendment that the proviso was incorporated by way of a substitution with effect from 1st of July, 20 .....

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