Interest — The petition impugns demand notice issued under Section 50 of the CGST Act for delayed submission of GSTR-3B. The aforesaid notice raises a demand of Rs. 2,34,836/- which comprises of interest on cash component of Rs. 19,548/- and Rs. 2,15,288/- in respect of tax paid by utilization of Input Tax Credit. The petitioner submits that upon credit into the electronic cash ledger of the petitioner assessee, the amount stands credited into the account of the government. Demand raised by the respondents only in respect of interest on the ITC, which was lying to the credit of the petitioner assessee is stayed. — Chander Mohan Goel, Proprietor of M/S. Goel Bros. Vs. Union of India & Ors. [2020] 22 TAXLOK.COM 048 (Delhi)