Writ petitions by petitioner challanging the demand notices, disposed of by Madras High Court on the ground that CBIC has already postponed all recovery proceedings till 29th June 2020 by general directions due to Covid-19. Therefore apprehension of the petitioner, that department will indulge in recovery of dues as per the demand notices immediately, is not tenable.

The current writ petitions were filed by petitioner challenging the demand notices dated 10.03.2020 and 13.03.2020 issued in pursuant to the assessment order. It is further contended by the learned counsel of petitioner that petitioner has already filed writ petitions before this Court challenging the assessment orders, which are yet to be heard by this Court.

On the other hand, the learned Government Advocate Mrs. G. Dhana Madhri appearing for the respondent submitted that the Central Board of Indirect Taxes and Customs has already issued a Notification No. 35/2020 dated 03.04.2020, wherein and whereby, general directions were issued not to make any recovery proceedings till 29.06.2020. Therefore, the learned Government Advocate contended that the present writ petitions are totally misconceived and thus, unwarranted in view of the above notification No. 35/2020 dated 03.04.2020. Thus, the learned Government Advocate submitted that no recovery proceedings will be initiated against the petitioner till 29.06.2020 as directed by the Central Board of Indirect Taxes and Customs in the said Notification.

The learned counsel for the petitioner submitted that the above statement made by the learned Government Advocate may be recorded and these writ petitions be disposed of accordingly.

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