TaxTMI 
TaxTMI 
2021 (2) TMI 750
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.... setting aside the summary best-judgment assessment orders dated 14.09.2019 & 12.10.2019 (Annexure P/2 Series) passed under Section 62 of the CGST Act, 2017 for the Months of July 2019 and August 2019 and consequently the recovery notices dated 04.03.2020 (Annexure P/6 Series) issued in Form DRC-13 to Respondents No. 4 and 5, under Section 79 of the CGST Act, 2017, which recovery has kept in abeyance on basis of the direction given by Office of the Advocate General, Bihar, dated 17th March, 2020 and/or (ii) For issuing writ of mandamus and thereby directing the Respondents to refund sum of Rs. 59,810/- and any such amount which has been recovered from the Electronic Cash ledger of the petitioner by the Respondents as CGST/SGST after the a....
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....f. No. ZA100220026364G dated 25-02-2020, has also been paid by the petitioner on 17-03-2020. The respondent has given this demand notice for interest of Rs. 2,83,094/- (Rs. 36,312/- IGST, Rs. 1,23,391/- CGST & Rs. 1,23,391/- SGST for the period of May-19 to Aug-19) due to the petitioner's late GSTR-3B filing of the same month which the respondent had already assessed under section 62 of the Central Goods and Services Tax Act,2017, the order of summary best-judgment assessment orders. (vi) For issuance of appropriate writ directing the respondents to adjust the amount and reassess keeping in view the fact thus Petitioner has deposited excess against the monthly tax liability for the month of August 2019 wherein already i.e. liability i....
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....cluding attachment of the petitioner until the pendency of the present writ application. (ix) Pass any such other order/orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." According to the petitioner, no amount is due and payable and the order of attachment (Annexure-P/6 series) dated 4th of March, 2020 stands issued without application of mind. The order is ex facie illegal. Also under similar circumstances with respect to another assessment, the State was electrified with the withdrawal of similar impugned order. Shri Kumar Manish, learned counsel for the State, invites our attention to an order passed by this Bench which reads as under; "Petitioner has prayed for the following relie....
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....nd that contentions raised in the appeal, more specifically qua applicability of the provisions of Sections 16, 37, 39, 44 and 62 of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as 'the Act'), have not been considered at all. It is also brought to our notice that the Tribunal envisaged under the provisions of the said Act has yet not been constituted, prompting the petitioner to initiate the instant proceedings instituted under Article 226 of the Constitution of India. Having heard learned counsel for the parties, we are of the considered view that in the attending facts and circumstances, it would be only more appropriate, as is also so submitted by Shri Gautam Kumar Kejriwal, learned counsel for the petitione....