2021 (1) TMI 249

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.... Kurmi, Adv.  Mr. Nitin Kr. Pasari, Adv.  Ms. Sidhi Jalan, Adv. For the Union of India : Mr. Prabhat Kumar Sinha, Adv. For the State : Mr. Sachin Kumar, A.A.G.-II For the CGST : Mr. P.A.S. Pati, Adv. ORDER The primary challenge in this writ petition is to the circular bearing F. No.CBEC-20/16/07/2020-GST dated 10th February 2020 (Annexure-1) issued by the Central Board of ....

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....) by the CBIC. Learned counsel for the petitioner has questioned the validity of the circular inter-alia on several grounds and submitted that in case the interest liability is disputed, automatic process of recovery by resorting to Section 79 of the Act would preclude any adjudication process and leave the assesse with no remedy. The notice at Annexure-8 and the summary order at Annexure-5 are cl....

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....fferent financial years i.e. 2017-18, 2018-19 and 2019-20 inter-alia seeking quashing of the impugned demand notices. Learned counsel for the petitioner, however, during course of submissions, seeks to confine his consequential reliefs to the financial year 2017-18 while seeking liberty to assail the respective demand notices for the years 2018-19 and 2019-20 in separate writ petitions. Multipl....