2021 (2) TMI 1097

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.... W. P(T)/1911/2020 With W. P(T)/1913/2020 With W. P(T)/1914/2020 - -<br>GST<br>HON'BLE MR. JUSTICE APARESH KUMAR SINGH AND HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY For the Petitioner : Mr. Sumeet Gadodia, For the Respondents : Ms. Darshana Poddar Mishra, A.A.G. I Mr. Sachin Kumar, A.A.G II Mr. P.A.S. Pati, S.C. IV Mr. Navneet Toppo, A.C. to S.C V Mr. Salona Mittal, A.C. to G.A I Mr. Ratnesh K....

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.... 25th August 2020 issued by the CBIC whereby the Central Government has appointed 1st day of September 2020 as the date on which the provisions of Section 100 of the Finance (No.2) Act, 2019 (23 of 2019) have been brought into force. Section 100 of the Finance Act 2019 is an amendment in Section 50 of the C.G.S.T. Act by insertion of a proviso as under : "Provided that the interest on tax payabl....

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....mmissioners Principal/ Commissioners / Commissioners of Central Tax (All) All), the Principal Director General / Director Generals (All) on the subject of administrative instructions for recovery of interest on net cash tax liability w.e.f. 1st July 2017, the following instructions have been issued : "Post issuance of notification 63/2020 Central Tax dated the 25th August 2020, there were appreh....

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....ed on gross tax payable, the same may be kept in Call Book till the retrospective amendment in section 50 of the CGST Act is carried out." In the present batch of cases, the appellate order s confirming the adjudication orders are under challenge. Learned counsel for the petitioner submits that insistence on recovery of interest on gross tax liability would be unfair and improper by the assessing....