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TMI Blog2021 (3) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... -State : Mrs. Darshana Poddar Mishra, A.A.G-I, Mr. Salona Mittal, A.C to G.A.-I (in W.P(T) Nos. 1911/20 & W.P(T) No. 1913/20), Ms. Surabhi, A.C to A.A.G-II (in W.P(T) Nos. 1908/20, W.P(T) No. 1909/20, W.P(T) No. 1912/20 & W.P(T) No. 1914/20), Mr. Navneet Toppo, A.C to S.C-V (W.P(T) No. 1910/20, Mr. P.A.S.Pati, S.C-IV(W.P(T) No. 1914/20 & W.P(T) No. 1915/20) ORDER Heard learned counsel for the petitioner and learned counsel for the respondents. In all these writ petitions, common appellate order dated 20th March, 2020 bearing Memo No. 4263 passed by the respondent, Joint Commissioner of State Tax (Appeal), Dhanbad Division, Dhanbad in Appeal Case Nos. DH/GST-02/2019-20 (W. P (T) No. 1914 of 2020); DH/GST-03/2019-20 (W. P (T) No. 1909 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 is reproduced herein-below: "The issue relating to interest for delay in payment of G.S.T. on the net cash tax liability w.e.f. 1st July 2017 was taken up in the 39th meeting of the G.S.T. Council as per the press release dated 14th March 2020 issued by the CBIC. Learned counsel submits that by a communication dated 18th September 2020 issued by the CBIC addressed to all the Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All), the Principal Director General / Director Generals (All) on the subject of administrative instructions for recovery of interest on net cash tax liability w.e.f. 1st July 2017, the following instructions have been issued :- "3. Post issuance of notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India & Ors. dated 8th October 2020 wherein the Hon'ble Court has disposed of the petition in terms of the stand taken by the respondents through the administrative instruction of the CBIC on the question of recovery of interest for the period 1st July 2017 to 31st August 2020 on the net cash liability. Similar decisions have been rendered by other High Courts such as Madras High Court. Learned counsel for the State and the CGST Council are required to seek specific instructions on this issue and make their stand clear by the next date. Let these cases appear on 14th January 2021." Respondents had earlier filed a counter affidavit on 17th October, 2020, but after passing of the order dated 16th December 2020, a supplementary affid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... humbly submitted that the State Governments also participate in the meetings organized by the GST Council. The decisions taken by the GST Council are sent to the Law Commission. The law committee considers the legal and technical aspects of the decisions. After vetting it is sent back to the GST Council. Finally the GST Council approves the decisions. In this way, the procedure of amendment is completed. The amendments are issued in the form of circulars, instructions and notifications which also apply to the State Governments." (Underline added). Mrs. Darshana Poddar Mishra, learned A.A.G-I submits by referring to the supplementary counter affidavit that in line with the administration instructions of the CBIC, the State Authorities are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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