W.P.(C) NO.13190 OF 2020 2. 21.08.2020 Heard learned counsel for petitioner and Mr.T.K.Satpathy, learned counsel for Central Excise. 2. grievance of petitioner in this Writ Petition is that he is registered under Central Goods and Service Tax having GSTIN No.21AJIPB2032N1ZO. He has filed returns for financial year 2017-18, 20018-19 and 2019-20 at belated stage and availed Input Tax Credit at time of filing GSTR-3B returns, as Works Contractor. Superintendent, Central GST and Central Excise, Berhampur opposite party No.3 demanded interest under Section 50 (1) of C.G.S.T Act, 2017 in respect of above three financial years for Rs.2,24,487/- on 04.03.2020 on head that demand of interest is payable on ITC set off. Hence present Writ Petition. 3. Learned counsel for petitioner submitted that in 39th meeting of GST Council held on 14.03.2020 it was decided that interest for delay in payment of GST is to be charged on Net Cash Tax Liability w.e.f. 01.07.2017 retrospectively but not in Input Tax Credit. He further submitted that petitioner has filed representation before Superintendent, Central GST and Central Excise, Berhampur opposite party No.3 on 06.05.2020 under Annexure:3 with prayer not to charge interest on availed Input Tax Credit and to drop proceeding in view of decision taken in 39th meeting of GST Council. However, no action has been taken as yet. BP 4. Considering above, this Court disposes of this Writ Petition with direction to Superintendent, Central GST and 2 Central Excise, Berhampur opposite party No.3 to dispose of representation filed by petitioner on 06.05.2020 under Annexure:3 keeping in view decision taken in 39th meeting of GST Council, as expeditiously as possible, preferably within period of eight weeks from date of receipt of this order. decision taken, if any, be communicated to petitioner. 5. As lock down period is continuing for COVID-19 learned counsel for petitioner may utilize soft copy of this order available in High Court s website or print thereof at par with certified copy in manner prescribed, vide Court s notice No.4587, dated 25.03.2020. . . .. . . .. S.Panda, J. ... . .. K.R.Mohapatra, J. Prasanna Kumar Bisoi v. Union of India / Commissioner, Central GST / Superintendent, Central GST and Central Excise