GST: Whether interest under section 50 can be demanded on gross tax liability?

Utkal Automobiles Pvt. Ltd. Vs Union of India & Others (Orissa High Court) 1. This matter is taken up by virtual/physical mode. 2. Questioning the jurisdiction of the Assessing Authority in levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short ‘CGST Act’) on the gross GST liability before adjusting input tax credit available in the credit ledger vide Demand Information Notice DIN-20200262WJ00005DF3DE in Communication bearing C.No. GST/01/INTEREST/BBSR-IX/2020/64, dated 18th February, 2020 (Annexure-3) for belated payment of tax for the periods 2017...