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TMI Blog2021 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... Geetanjali Murti & Mr. Kumar Harshvardhan, Advocates. Respondents Through: Mr. Manish Mohan, CGSC with Ms. Manisha Saroha, Advocate for respondent no.1/UOI. Mr. Harpreet Singh, Sr. Standing Counsel for respondent nos. 2 to 5/revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 17261/2021 1. Allowed, subject to just exceptions. CM APPL. 17262/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the minutes of the meetings of the Goods and Services Tax Council (in short 'GST Council'), held on 14.03.2020 (39th meeting) and 12.06.2020 (40th meeting). The sum and substance of these minutes, which concerns the issue at hand, is that, there is no uniformity in the stand taken by the States. These views are variegated. At one end of the spectrum, the view is that there should be a total e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys that some of the summons, unfairly, labels the position taken by the assessee, as one involving the "evasion of tax". 3.5. It is also Mr. Shah's submission that, despite the pandemic raging in the country, the concerned officers are insisting on personal appearance of the noticee. 4. Mr. Manish Mohan and Mr. Harpreet Singh, who appear on behalf of the respondents, affirm that the matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insist upon the personal appearance of the noticee. This direction is being issued having regard to the fact that, the coronavirus has not abated, as yet, and therefore, the noticee(s) cannot be exposed to the danger connected with it. 7.1. Furthermore, having regard to the fact that the GST Council is to take a decision in the matter, the concerned officers will not take any coercive measures ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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