Rajasthan HC allows reevaluation of GST interest demand under amended Section 50  

Swift Motors Vs Superintendent Central Goods And Service Tax (Rajasthan High Court) In a pivotal judgment, the Rajasthan High Court recently presided over a dispute involving Swift Motors and the Superintendent of Central Goods and Service Tax. The case centered on a substantial interest demand made to Swift Motors, challenging the legal framework of the GST Act’s application. Background of the Dispute: Swift Motors found itself at odds with the GST department over an interest amounting to INR 22,94,722, as demanded by notices issued in 2018 and 2019. These demands were grounded in the ...