2021 (6) TMI 431 - HC - GST

Profiteering - seeking eight weeks time be given for submitting the explanations in view Covid-19 pandemic situation prevailing in the country - HELD THAT - These two Writ Petitions are also disposed of directing the respective petitioners to submit explanations to the notices dated 16.12.2019 and 24.12.2019 issued by the 4th respondent within a period of eight (8) weeks from today. The petitioners are also permitted to take all defences available to them at law in the said explanations. The 4th respondent is directed to consider the same and pass a reasoned order in accordance with law and communicate it to the petitioners. Petition disposed off.

Summary

Issues:
Challenging notices issued by National Anti-Profiteering Authority and Director General of Anti-Profiteering.

Analysis:
The High Court considered two Writ Petitions challenging notices issued by the National Anti-Profiteering Authority and the Director General of Anti-Profiteering. A previous similar case had been disposed of by the Division Bench, directing the petitioners to submit explanations within four weeks and allowing them to present all defenses available in law. The 4th respondent was instructed to review the explanations, issue a reasoned order, and communicate it to the petitioners. The petitioners in the present cases requested an extension of time due to the Covid-19 pandemic. The Court granted their request, providing eight weeks to submit explanations and avail themselves of all legal defenses. The 4th respondent was directed to evaluate the submissions, issue a reasoned order, and consider any requests for virtual or physical hearings. The Court clarified that no observations were made on the parties' contentions, and previous interim orders were vacated. Both Writ Petitions were disposed of accordingly, with pending miscellaneous petitions dismissed and no costs imposed.