The Hon’ble Chhattisgarh High Court in the case of M/s Abis Export India Private Limited v. State of Chhattisgarh, [WPT No. 100 of 2019], held that the amendment to Section 50 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) regarding the imposition of the interest on late payment of tax has a retrospective effect.
Source a2ztaxcorp
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