2021 (2) TMI 909

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.... counsel for the petitioner and the learned Standing Counsel on behalf of the respondents. The instant petition has been filed seeking following reliefs : "(a) Mandamus directing the respondent authorities to refund the Tax and Penalty of Rs. 4,24,620/- deposited under protest; OR IN THE ALTERNATIVE (b) Mandamus directing the respondent no. 2 to pass/serve the copy of....

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....re uniformity in the implementation of the provisions of the CGST Act across all the field formations, the Board, in exercise of the powers conferred under section 168 (1) of CGST Act, hereby issues the following instructions : (h) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section....