Section 79 of the CGST Act, 2017— Recovery Proceedings – The petitioner filed writs challenging the demand notices issued by the respondent dated 10.03.2020 and 13.03.2020 respectively. The petitioner submitted that writ petitions are filed challenging the demand notices issued in pursuant to the orders of assessment passed relevant to the assessment years 2017-2018, 2018- 2019 and 2019-2020 and against the orders of assessment, the petitioner has already filed writ petitions before this Court in W.P. SR Nos.35841, 35844 and 35846 of 2020. The respondent submitted that the CBIC has already issued a Notification No. 35 of 2020 dated 03.04.2020, wherein and whereby, general directions were issued not to make any recovery proceedings till 29.06.2020.

Held that:- The Hon’ble High Court disposed the writ without expressing any view on the merits of the claim and observed that the apprehension of the petitioner that the respondent will indulge in recovering the dues as per the demand notices immediately, is not well founded, in view of the respondent placing reliance on the above Notification No.35 of 2020 dated 03.04.2020. — Indira Projects & Development Pvt. Ltd. Vs. The State Tax Officer Survey Cell II, Intelligence II Chennai [2020] 24 TAXLOK.COM 016 (Madras)