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2020 (8) TMI 81

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....r. Diyanshu Agrawal, Advocates. Respondents Through: Mr. Harpreet Singh, Advocate. JUDGMENT MANMOHAN, J: (Oral) C.M.No.17226/2020 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.4763/2020 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 26th Febru....

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.... the petitioner had admitted her liability on 18th May, 2018 itself, the demands stood quantified. He further states that the said amount had been paid in four installments in the months of June and July, 2018. 5. Learned counsel for petitioner submits that paras 4(a) and 10 (g) of the Central Board of Indirect Taxes and Customs Circular dated 27th August, 2019 provides for relief under the Schem....

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....e various provisions of the Finance (No. 2) Act, 2019 and Rules made thereunder: xxx    xxx    xxx (g) Cases under an enquiry, investigation or audit where the duty demand has been quantified on or before the 30th day of June, 2019 are eligible under the Scheme. Section 2(r) defines "quantified" as a written communication of the amount of duty payable under the in....

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.... & Security Services Pvt. Ltd. vs. Commissioner of Central Goods & Services Tax, Delhi South & Anr., 2020-VIL-151-DEL-CE. 7. Issue notice. 8. Mr.Harpreet Singh accepts notice on behalf of the respondents. He states that the amount quantified by the petitioner in the statement had not been accepted by the Department and the investigation on the said date was still pending. 9. In the opinion of t....