TMI Blog2020 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 30-7-2020 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE SANJEEV NARULA Petitioners Through: Ms. Kavita Jha with Mr. Shamim Kapoor, Advocate. Respondents Through: Mr. Sonu Bhatnagar with Ms. Venus Mehrotra and Mr. Anushree Narain, Advocates for R-2, 3 4. O R D E R C.M.No.17145/2020 Exemption allowed, subject to all just exceptions. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection to respondent nos.1 and 2 to implement the decision taken by respondent no. 4 in its 31st and 39th GST Council Meetings held on 22nd December, 2018 and 14th March, 2020 respectively whereby it recommended that law should be amended and interest under Section 50 of the CGST Act should be charged only on net liability of the tax payer, after taking into account the admissible credit, by notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due tax is deposited in the Government Treasury. Consequently, according to her, any attempt to levy interest on the tax component, which is already deposited with the Government Exchequer, will amount to double taxation. In support of her submissions, she relies upon the order passed by this Court on 27th May, 2019 in M/s Landmark Lifestyle Vs. Union of India, W.P.(C) No.6055/2019. Issue n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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