Hon’ble High Court held that no interest liability for delayed payment of GST u/s 50 of the Act w.r.t. to availment of Input Tax Credit set off in GSTR-3B, directed respondents to dispose of the representation filed by the petitioner for not charging the interest on the availed Input Tax Credit and to drop the proceeding keeping in view of the decision taken in the 39th meeting of GST Council.
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