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2022 (4) TMI 600

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....Kumar, Advocate For the UoI : Dr. K. N. Singh, A.S.G., Mr. Anshuman Singh, Sr. C.G.C., Mr. Sriram Krishna, AC to A.S.G. And Mr. Adarsh Bhardwaj, AC to A.S.G. ORDER PER: HONOURABLE THE CHIEF JUSTICE Shri Amrinder Singh, learned counsel for the petitioner refers to and relies upon the Circular dated 2nd of November, 2021, bearing No. CBEC-20/16/05/2021-GST/1552, issued by the Principal Commissio....