(1.) Our attention is invited to the Circular dated 11th of August, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (State Taxes-I Section), and Circular dated 27th of October, 2020, issued by the Government of India, Ministry of Finance, Department of Revenue (Central Board of Indirect taxes & Customs) Legal Cell, copy whereof is taken on record.
(2.) In view of the same, Union of India be impleaded as Party Respondent No. 7.
(3.) Registry to make necessary correction, both on the digital as also the hard file.