2021 (9) TMI 706

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..... itation - extension of period of limitation in filing petitions/ applications/ suits/ appeals/ all other proceedings - HELD THAT:- This court is not competent to entertain effectively a contempt petition at the behest of the petitioner purportedly to agitate the directions passed by the Hon ble Supreme Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (5) TMI 564 - SC ORDER] . It is .....

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..... pondent No.4. 2. The prayer in the present PIL petition has been made seeking direction to respondents to obey the order dated 27-4-2021 passed by the Hon ble Supreme Court in Miscellaneous Application No.665/2001 in SMW (C) No.3/2020 under the Goods and Service Tax Law as well as notice dated 29-4-2021 and certain consequential relief sought for. 3. Learned counsel appearing on behalf o .....

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..... the clarifications have already been issued by way of circular issued by the Ministry of Finance, the petitioner has no basis to challenge the same and if at all he intends to question the circular, it should be questioned before the appropriate forum. 5. We are in agreement with the view expressed by the learned counsel for respondent. In as much as, this court is not competent to entertain e .....

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