Section 50 of the CGST Act, 2017— Interest ––– The court observed that both counsel agreed that the matter is directly and squarely covered by orders dated 19.12.2019 in W.A.Nos.2127 and 2151 of 2019, which pertained to interest on delayed payment vide Section 50(1) of the Act. The court observed that in this case Revenue has pegged interest at Rs.5,76,212/- and it is Rs.1,45,925/- according to the petitioner, out of which substantial amounts have been paid in two tranches and only Rs.1,642/- remains to be paid.

Held that:- The Hon’ble High Court directed the petitioner to demonstrate to the satisfaction of Respondents that substantial part of Interest has been paid and pay the balance within one week. On payment or demonstration to the satisfaction of respondents, the impugned notice and the consequent impugned garnishee notice will stand set aside. If the decision taken by the first respondent and/or second respondent is in favour of the writ petitioner, it is the end of the matter. If that not be so, writ petitioner shall avail alternate remedy of statutory appeal to the Appellate Authority under Section 107 of the Act.