Section 50 of the CGST Act, 2017 –– Interest  ––—- The court observed that it is to be decided as to whether the petitioner is entitled to stall the recovery of interest payable on delayed payment of tax under Section 50 of the Act. The petitioner was issued with a notice dated 04.03.2020 for demanding interest. By a common order dated 29.09.2020 passed by a learned Single Judge, the respondents were directed to issue appropriate order to recompute the amount of interest liability. The court observed that the petitioner have paid the tax for the month of July, 2017 to December 2019 belatedly. Since tax was paid by the petitioner belatedly, petitioner is liable to interest during the period default. There was no excuse for not paying the tax in time from its electronic cash register. Nothing precluded the petitioner from discharging the tax liability from its electronic credit.

Held that:- The Hon’ble High Court dismissed the petition.