2021 (7) TMI 229

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..... TION [ 2021 (3) TMI 497 - SC ORDER] , IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (1) TMI 261 - SC ORDER] , IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION [ 2020 (5) TMI 671 - SC ORDER] and IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION [ 2020 (5) TMI 418 - SC ORDER] - HELD THAT:- Original orders dated 28.05.2020 passed by R2, i.e., the Assistant Commissioner of Central Tax, had been .....

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..... ding Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter finally. Hence, by consent of both sides, the Writ Petitions are taken up for final disposal even at the stage of admission. 2. The only issue that arises in this case is as to whether the impugned orders passed by the first respondent, i.e., Joint Commissioner of Central Tax (Appeals II) .....

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..... om 15.03.2020 till 14.03.2021 and, vide judgment dated 27.04.2021 until further orders. 4. In the light of the aforesaid undisputed position, the first respondent is directed to take it on file the appeals filed by the petitioner, hear the same and dispose the same on merits after hearing the petitioner, either virtually or otherwise in accordance with the Standard Operating Procedures in this .....

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