2021 (4) TMI 874

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..... rnment Pleader COMMON ORDER These Writ Petitions have been filed by the petitioner to quash the orders of the respondent in GSTIN:33ADSFS9170Q1ZZ/2019-20 and GSTIN:33ADSFS9170Q1ZZ/2018-19 respectively, dated 30.09.2020. 2.The brief facts of the case are as follows: (i) The petitioner is a partnership Firm registered under the Indian Partnership Act, 1932 and the petitioner has got registered .....

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..... 020 for the financial years 2018-19 and 2019-20, calling upon the petitioner to produce the bank accounts and to explain the nature of the transactions done by him through bank accounts maintained by him. (iii) In response, the petitioner also sent a letter on 30.06.2020 seeking adjournment, stating that he was unable to appear before the respondent as the lock down imposed due to Covid-19 panda .....

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..... mpugned orders and hence, there is no illegality or infirmity in the said orders. 5. Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent and perused the materials placed before the Court. 6. Considering the fact that though the petitioner was given a personal hearing, as it was the peak period of Covid-19 Pandamic, the pe .....

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