9911796707
TMI Blog2021 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... within three days of the resumption of the normal and usual work pattern by this court. Exclusion of summons from time limitation - pandemic covid-19 situation - HELD THAT:- It is held that there is no certainty that the pandemic will abate by 15.07.2021, we are of the view that, for the moment, the summons should be kept in abeyance till the next date of hearing, i.e., 09.08.2021. Applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k pattern by this court. CM APPL. 16518/2021 [Application filed on behalf of the petitioner seeking interim relief] 2. Yesterday, i.e., on 27.05.2021, when the captioned application was listed before this Court, the following was recorded. 1. Mr. Rohan Shah, who appears for the petitioner, says that apart from anything else, there are two aspects that the Court needs to consider: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be kept in abeyance till 15.07.2021, given the situation prevailing in the country on account of second wave of COVID-19. (ii) Second, the period for which the summons are to be kept in abeyance, be excluded from calculation of the limitation, as provided under Rule 129 of the Central Goods and Services Tax Rules, 2017. 4. On the other hand, Mr. Rohan Shah, who appears on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lia, for the benefit of its authorised representatives and employees. It is ordered accordingly. 5.2. At this stage, Mr. Shah draws our attention to the fact that, there is an assertion made in the application to the effect that, the purported profiteered amount has been passed on to the customers, and information qua the same has not only been furnished in the past but has also been furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X
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