Implementation of Circular — learned counsel placed before the Court a copy of the circular dated 1st April 2019 issued by the Central Board of Excise and Customs by way of implementation and recommendation of the GST Council made at its 32nd meeting. He also produced a copy of the letter dated 23rd April 2019 addressed to him from the office of the Commissioner of Central Tax enclosing the said circular in relation to the case on hand. Mr. Bansal states that the case of the Petitioner would be considered in terms of the said circular and the decision taken will be produced before this Court on the next date. — Sushil Agencies Vs. Union of India & Ors. [2019] 12 TAXLOK.COM 004 (Delhi)