Section 50 of the CGST Act, 2017 – Interest --––- The petitioner sought a writ of certiorari challenging order dated 25.04.2022 demanding interest in terms of Section 50. The petitioner disputed quantification of interest amount. The court observed that seeing as what remains is only a proper quantification of the demand based on the rival quantifications between the Department and the petitioner, it would suffice that the petitioner be directed to appear before the respondent on Friday, the 24th of June, 2022. Let the parties deliberate upon the matter and arrive at a proper quantification of the demand.

Held that:- The Hon’ble High Court set aside the impugned order and directed that working to be re-done based on the deliberations, within a period of four days from 24.06.2022.