2021 (2) TMI 687

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....IGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 11-1-2021<br>Civil Writ Jurisdiction Case No. 4213 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 &nbsp; ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Let ....

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....ssuance of a writ or order or direction in the nature of certiorari for quashing of the order of assessment dated 29.12.2018 passed by the respondent assessing authority under section 73 (9) read with section 50 of the act 2017 along with other statutes with respect to the tax period of July 2017 to March 2018 and April 2018 to August 2018 and the consequential demand notice with respect to the sa....

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....ned counsel for the petitioner, we close the present proceedings taking on record the averments made by the deponent, part of which are reproduced as under: "10. That post issuance of Notification-no-63/2020 dated 25th August 2020 by the central government a press release was issued by Ministry of Finance, Govt of India on 26.08.2020 wherein it was clarified that amendment in section 50(1....

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....entral Board of Indirect Taxes & Customs (CBIC), which reads as under:- "Interest on delayed payment of GST:CBIC Posted on 26th August 2020 5:34 PM by PIB Delhi Central Board of Indirect Taxes & Customs (CBIC) today clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to interest on delayed payment of GST has been issued prospectively due to certain tech....