Premsons Motor Udyog Pvt. Ltd. vs. Union Of India And Others
(Jharkhand High Court, Jharkhand)

Case Law
Petitioner / Applicant
Premsons Motor Udyog Pvt. Ltd.
Respondent
Union Of India And Others
Court
Jharkhand High Court
State
Jharkhand
Date
Mar 1, 2021
Order No.
W.P(T) No. 1293 of 2020
TR Citation
2021 (3) TR 4047
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

Writ petition was preferred for the following reliefs:

(a) Writ(s), order(s), direction(s) quashing and setting aside the impugned Circular dated 10-02-2020 bearing F. No. CBEC-20/16/07/2020-GST (Annexure- “1”) issued by the Special Secretary and Member, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, the Respondent No.2 in purported exercise of powers under Section 168(1) of the Central Goods & Service Tax Act, 2017 read with Section 50(1), Section 75 (12), Section 79 of the said Act;

(b) writ of certiorari and/or any other appropriate writ(s), order(s), direction(s) quashing and setting aside the impugned Demand Notice dated 14/17-02-2020 bearing No.V/(30)/50/Prev/Int. recovery/Ran(H)/2019/545 (Annexure-“2”) issued by the Respondent No.4;

(c) writ(s), order(s), direction(s) quashing and setting aside the impugned Demand Notice dated 15-02-2020 bearing No.V(17)83/Interest/Misc. Corres./R-1/RSD/2020/637 (Annexure-“3”) issued by the Respondent No.5;

(d) appropriate writ(s), order(s) and direction(s) restraining the Respondents from taking any action pursuant to impugned Circular dated 10-02-2020 bearing No. CBEC-20/16/07/2020-GST (Annexure-“1”) issued by the Respondent No.2, the impugned Demand Notice dated 14/17-02-2020 bearing No.V/(30)/50/Prev/Int. Recovery/Ran(H)/2019/545 (Annexure–“2”) issued by the Respondent No. 4 and impugned Demand Notice dated 15-02-2020 bearing No. V(17)83/Interest/Misc. Corres./R-I/RSD/2020/637 (Annexure–“3”) issued by the Respondent No. 5.

Learned counsel for the petitioner seeks permission to withdraw the writ application on instruction since the issue relating to payment of interest on the Net Tax Liability stands settled in view of the administrative instructions of Central Board of Indirect Taxes and Customs dated 18th September, 2020.

Learned counsel for the respondent-CGST and State do not object.

In view of the prayer, the instant writ petition is dismissed as withdrawn.

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