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RAJESH SHAW vs. UPERINTENDENT, CGST & CX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Suryaneel Das
Suvranil Saha
Res. Counsel
Sukalpa

Petitioner / Applicant

RAJESH SHAW
Respondent UPERINTENDENT, CGST & CX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 9, 2021
Order No.

W.P.A. 11244 of 2020

Citation

2021(9) TAXREPLY 4661
Original Order
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ORDER

Both the parties are present. In this matter, the petitioner has challenged the impugned demand notice dated 2nd March, 2020 in connection with interest under Section 50 Sub-Section (1) of the GST Act relating to the Assessment Year 2017-18 and 2018-19 and this writ petition was filed on 19th July, 2019. The petitioner submits that during the pendency of this writ petition, Section 50 Sub-Section (1) of the GST Act has been amended by the Finance Act, 2021 under Section 112 of the Finance Act which is quoted hereunder:- “112. In Section 50 of the Central Goods and Services Tax Act, in sub-section (1), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of Section 3....

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