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TMI Blog2020 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Respondents Through: Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Mallika Joshi, Mr. Vaibhav Joshi and Ms. Anushree Narain, Advocates for R-2, 3 & 4. JUDGMENT MANMOHAN, J: (Oral) CM APPL.17144/2020 Allowed, subject to just exceptions. W.P. (C) 4750/2020 1. The petition has been heard by way of video conferencing. 2. Present writ petition had been filed challenging the notice for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (GST Policy). The said Administrative Instruction is reproduced herein below: "Room No. 159A, North Block, New Delhi, Dated: 18th September,2020 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Director Generals Director Generals (All) Madam / Sir, Subject: Administrative instructions for recovery of int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retrospective amendment in the GST laws would be carried out in due course through suitable legislation. 3. Post issuance of notification 63/2020 - Central Tax dated the 25111 August, 2020, there were apprehensions raised by taxpayers that the said notification is issued contrary to the Council's recommendation to charge interest on net cash liability w.e.f. 01.07.201 7. Consequently, a pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these instructions may please be brought to the notice of the Board. Yours faithfully, Sd/- (Yogendra Garg) Pr. Commissioner" (emphasis supplied) 6. From the aforesaid, it is apparent that for the period of 1st July, 2017 to 31st August, 2020 field formations have been instructed to recover interest only on the net cash liability i.e. that portion of the tax that has been paid by debiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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