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2021 (2) TMI 242 - HC - GST


Issues:
1. Exemption application under C.M. Appl. 3625/2021
2. Writ petition under Article 226 seeking quashing of notice dated 03rd June, 2020
3. Application for ad interim stay and other ex parte reliefs under CM Appl. 3624/2021

Analysis:
1. The High Court, comprising Hon'ble Mr. Justice Rajiv Sahai Endlaw and Hon'ble Mr. Justice Sanjeev Narula, allowed the exemption application under C.M. Appl. 3625/2021, subject to exceptions and in accordance with extant rules. The application was disposed of.

2. The court addressed a writ petition filed under Article 226 of the Constitution of India, seeking the quashing of a notice issued on 03rd June, 2020 by the Director General of Anti-Profiteering under Section 171 of the Central Goods and Service Tax Act, 2017. After hearing arguments from Mr. Tushar Jarwal and Mr. Ravi Prakash, the court deemed it necessary to have the response of the Respondents on record. Notices were issued to the Respondents, with Mr. Manish Mohan, CGSC, accepting notice on behalf of Respondent No. 1, and Mr. Ravi Prakash, Standing Counsel, accepting notice on behalf of Respondent No. 2 & 3. Ms. Sonu Bhatnagar, Sr. Standing Counsel with Ms. Venus Mehrotra, Advocate, accepted notice on behalf of Respondent No. 4. The Respondents were granted four weeks to file their respective counter affidavits, with the option for rejoinders to be filed within two weeks thereafter. The matter was listed for hearing on 20th May, 2021.

3. An application for ad interim stay and other ex parte reliefs under CM Appl. 3624/2021 was also considered by the court. Mr. Ravi Prakash, Standing Counsel for Respondent No. 2 and 3, informed the court that he would seek instructions regarding the time period required to complete the investigation. The court scheduled the next hearing for deciding the application on 2nd March, 2021.

 

 

 

 

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