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NARSINGH ISPAT LIMITED AND OTHER vs. UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
K. Kurmi
N.k. Pasari
Sidhi Jalan
Res. Counsel
Amit Kumar
Ashish Kr. Shekhar
Sachin Kumar

Petitioner / Applicant

NARSINGH ISPAT LIMITED AND OTHER
Respondent UNION OF INDIA AND OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Mar 22, 2022
Order No.

W.P (T) No. 177 of 2021 With W.P (T) No. 1261 of 2020 With W.P (T) No. 161 of 2021

Citation

2022(3) TAXREPLY 5513
Original Order
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ORDER

Heard learned counsel for the parties. 2. Initially, W.P (T) No. 1261/2020 was preferred by the petitioner. Vide order dated 04.01.2021, petitioner was allowed liberty to assail the respective demands for the Financial Years 2018-19 and 2019-20 in separate writ petitions as the consequential relief relating to challenge of the demand notices relating to Financial Years 2017-18, 2018-19 and 2019-20 had been combined in W.P(T) No. 1261/2020. Subject matter in W.P (T) No. 177//2021 relates to the tax period for Financial Year 2018-19 and the subject matter in W.P (T) No. 161/2021 is in respect of tax period for the Financial Year 2019-20, while W.P (T) No. 1261/2020 is now confined to the Financial Year 2017-18. 3. In all the three writ petitions, primarily challenge was to the Circular bearing F. No. CBEC-20/16/07/2020-GST dated 10.02.2020 (Annexure-1) issued by the Central Board of Indirect Taxes and Customs (‘CBIC’ in short) which prescribes that interest payable....

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