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KISHORE KUMAR AGRAWAL vs. UNION OF INDIA
(Orissa High Court)

Hon'ble Judges:

MOHAMMAD RAFIQ
B.R. SARANGI

Pet. Counsel

K.r. Choudhury

Res. Counsel

Petitioner / Applicant	KISHORE KUMAR AGRAWAL
Respondent	UNION OF INDIA
Court	Orissa High Court
State	Odisha
Date	Dec 15, 2020
Order No.	W.P.(C) No.9941 of 2020
Citation	2020(12) TAXREPLY 3613
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ORDER
Heard learned counsel for the petitioner by Video Conferencing mode. 2. The petitioner by way of this writ petition has challenged the letter dated 19.02.2020 (Annexure-2) issued by opposite party no.5-Superintendent, Central Excise & GST, Bhawanipatna Range, Bhawanipatna regarding interest liability under Section 50(1) read with Section 75 (12) and 79 of CGST Act, 2017. 3. Learned counsel for the petitioner submits that the direction in the last paragraph of the impugned letter for payment of interest is misconceived inasmuch as in 39th GST Council Meeting Decisions taken on 14th March, 2020, it has been decided thus:- 1. Related to Interest Liability:- Interest to be charged on Net Cash Liability (retrospective amendment from 01.07.2017) Earlier the department had issued Lacs of Notices involving the Penal Interest running in thousands of crores demanding interest on Gross Amount. Now, this controversy is settled & the interest would be applicable in case of on....