2020 (11) TMI 24

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....or and Ms. Swati Agarwal, Advocates. 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 pet....

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....f Revenue, Central Board of Indirect Taxes and Customs, (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 Gene....

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....ccordingly, recommended the amendment of section 50 of the CGST Act retrospectively w.e.f. 01.07.2017. The 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 ....

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.... till the retrospective amendment in section 50 of the CGST Act is carried out." 4. Difficulty, if any, in the implementation 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 f....