GST Interest Demand Quashed Due to Section 50 Retrospective Amendment

Jitendra Nath Khandual Vs Principal Commissioner (Orissa High Court)

Orissa High Court, in the case of Jitendra Nath Khandual Vs Principal Commissioner CGST Central Excise and Customs Bhubaneswar & Others, has set aside a GST demand raised against the petitioner for the financial year 2017-18 (July 2017 to March 2018). The demand, issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act), was challenged on the grounds that it did not align with a decision made by the GST Council and subsequent retrospective amendments to Section 50 of t

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