Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2020 (7) TMI 608

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rakash, Mr. Farman Ali, Mr. Aman Malik And Mohammad Shahan Ulla, Advs. ORDER CMs No.15650/2020 & 15651/2020 (both for exemption) 1. Allowed, subject to just exceptions and as per the extant rules. 2. The applications are disposed of. W.P.(C) No.4348/2020 & CM No.15649/2020 (for stay) 3. The petition, besides challenging the vires of Section 171 of the Central Goods and Services Tax Act, 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .P.(C) No.3911/2020, 33 matters entailing common questions of law and which also arise in this petition, have been clubbed and ordered to be listed for hearing on 24th August, 2020. 5. Issue notice. 6. Notice is accepted by the counsels for the respondents. 7. Counter affidavit, if any be filed by 7th August, 2020. 8. Rejoinder thereto, if any be filed before the next date of hearing. 9. We h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t January, 2020. It is argued that the assessment period is of prior thereto and at the time of assessment vide the impugned order dated 6th December, 2019 also, the provision for penalty was not in force. It is thus contended that the penalty proceedings should not be allowed to proceed. 12. The counsel for the respondents No. 2&3 has fairly stated that in some other matters, there is a stay of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t a flat as well as without the benefit of the amounts which have already been ordered to be refunded to them. We are therefore not inclined to grant stay of recovery of the balance amount. We however grant eight weeks' time to the petitioner to deposit the balance amount in this Court, if the proof of having already given benefit of an amount of Rs. 1.53 crores is furnished to the authority conce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates