TMI Blog2020 (10) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... been directed to be kept in the Call Book till retrospective amendment is made in Section 50 of the Central Goods and Services Tax Act, 2017. Petition dismissed. - WRIT PETITION (ST.) NO.826 OF 2020 - - - Dated:- 8-10-2020 - UJJAL BHUYAN And ABHAY AHUJA, JJ. Mr.Bharat Raichandani, Advocate for the Petitioner Mr.Karan Adik with Ms.Maya Mujumdar, Advocates for Respondent Nos.1 and 3 to 6. Ms.Jyoti Chavan, AGP for Respondent No.2. ORDER P. C. 1. Heard Mr.Raichandani, learned counsel for the petitioner; Mr.Adik, learned counsel alongwith Ms.Maya Majumdar, learned counsel for respondent Nos.1 and 3 to 6; and Ms. Jyoti Chavan, learned AGP for respondent No.2. 2. Petitioner has filed the present writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent Nos.1 and 3 to 6 have filed a common affidavit. In the said affidavit administrative instructions dated 18th September, 2020 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (GST policy) has been annexed. Since the above administrative instructions are relevant, the same is extracted hereunder in its entirety:- Based on the recommendations of the 35 th meeting of the GST Council held on 21st June, 2019, the provision of section 50 was amended vide section 100 of the Finance (No.2) Act, 2019 to provide for charging interest on the net cash tax liability. The said amendment was to be made effective from a date to be notified by the Government. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structions may please be brought to the notice of the Board. 5. From a reading of the above, it is seen that as per the administrative instructions issued by the Central Board of Indirect Taxes and Customs, to implement the decision of the GST council it has been decided that for the period 1 st July, 2017 to 31st August, 2020 field formations have been instructed to recover interest only on the net cash liability i.e. that portion of the tax that has been paid by debiting the electronic cash ledger or is payable through cash ledger. In those cases where show cause notices have been issued calling upon the noticees to make payment on gross tax liability, those have been directed to be kept in the Call Book till retrospective amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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