2021 (2) TMI 686

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....r>Civil Writ Jurisdiction Case No. 3917 of 2020 - -<br>GST<br>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 issu....

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....to March 2018 and April 2018 to August 2018 and the consequential 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 thoroughl....

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....f Finance, Govt of India on 26-08-2020 wherein it was clarified that amendment in section - 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 su....

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....ting to interest on delayed payment of GST has been issued prospectively due to certain technical limitations. 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. ....