2021 (2) TMI 686

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..... o. 3917 of 2020 - -
GST
HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent/s : Mr.Vikash Kumar, SC 11 ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 11-01-2021 Petitioner has prayed for the following relief(s):- "a) For issuance of an appropriate writ or order or direction u .....

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..... demand notice with respect to the said orders being contrary to the provisions of law as well as the notifications issued under the provisions of the act 2017; d) For holding and declaration that the order of attachment of bank account of the petitioner issued by the respondent assessing authority on 08.02.2020 is thoroughly illegal, arbitrary and violative of the principles of natural justice .....

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..... n - 50(1) has been made effective prospectively wef 01-09-2020 due to certain technical limitations, however for present no recoveries for interest charged on gross liability will be recovered for the past period as well by the central and state tax administration. 12. That in the light of aforesaid submissions, it is stated that no recovery will be made for interest charged on delayed payment o .....

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..... However, it has assured that no recoveries shall be made for the past period as well by the Central and State tax administration in accordance with the decision taken in the 39th Meeting of GST Council. This will ensure full relief to the taxpayers as decided by the GST Council. CBIC explanation came in response to an assortment of comments in the social media with respect to notification dated .....

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