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TMI Blog2021 (3) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... administered, and since personal appearance of the petitioner is not necessary having regard to sub-rule (2) of Rule 133, we dispose of this Writ Petition directing the petitioner to submit explanation to the notice dt.06-03-2020 to the 4th respondent within four (04) weeks from today. The Writ Petition is disposed of. - WRIT PETITION No.18660 of 2020 - - - Dated:- 10-3-2021 - HONOURABLE S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Goods and Services Tax Act, 2017 (for short the Act ), tax slabs were fixed under the said statute at 18% for tickets upto ₹ 100/- and 28% for tickets costing above ₹ 100/-. 4. Thereafter from 01-01-2019, there was a reduction in the rate of tax i.e. in regard to tickets upto ₹ 100/-, tax was reduced from 18% to 12%, and in regard to tickets above ₹ 100/-, tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 at 11 a.m. to show cause why the report dt.03-03-2020 of the 2nd respondent should not be accepted and petitioner s liability for profiteering should not be determined under Section 171 of the Act. Copy of the report dt.03-03-2020 was also supplied to the petitioner along with notice dt.06.03.2020.. 6. However, on account of Covid-19 pandemic, a lockdown was imposed by the State and Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent Nos.2 to 4 drew our attention to Rule 133 of the Rules framed under the Act, and pointed out that the said Rules contemplate giving an opportunity of hearing to all interested parties, if they make a request in writing, and there is no threat of any measures such as arrest of petitioner and only one of several consequences mentioned in Rule 133 follow, in the event adverse inference is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, and the 4th respondent is directed to consider the explanation submitted by petitioner and pass a reasoned order in accordance with law and communicate it to the petitioner. In the event petitioner seeks a hearing either virtually or physically before the 4th respondent, such request be considered by 4th respondent. 12. We make it clear that we have not made any observations on the content ..... X X X X Extracts X X X X X X X X Extracts X X X X
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