2020 (8) TMI 81

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th Mr. Shivanshish Karnani and Mr. 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9. 4. Learned counsel for petitioner states that as 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 dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "10. Further, the following issues are clarified in the context of the 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)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of India & Ors., W.P.(C) No. 1999/2020 dated 11th March, 2020 as well as Industrial Personnel & 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 ....