2021 (5) TMI 772

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..... h: None. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM Nos.16464-65/2021 1. Allowed, subject to just exceptions. CM No. 16466/2021 2. The prayer made in the captioned application is to grant extension of time to file the court-fee. The captioned application is disposed of with a direction to the petitioner to deposit the requisite court-fee, within three .....

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..... date and time, its "case will be decided ex parte on the basis of available records and on merits". 3.3 The said show cause notice ended with a direction that the petitioner's registration had been suspended from that very date, i.e., with effect from 05.01.2021. 4. However, a perusal of the show cause notice shows that it is internally inconsistent. 4.1 The impugned order, while referring to t .....

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..... e notice was issued, was inexplicable. 5.1 In this behalf, Mr. Mahana has referred to Rule 21A of the Central Goods and Services Tax Rules, 2017. 6. We may also indicate, Mr. Mahana says, the authorized representative of the petitioner had appeared before the concerned officer pursuant to service of the show cause notice dated 05.01.2021. 7. Accordingly, issue notice to the respondents via all .....

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