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TMI Blog2024 (10) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ST - Challenge to N/N. 9/2023 C.T. dated 31.03.2023 and N/N. 56/2023-C.T. dated 28.12.2023 issued under the provisions of Section 168A of the CGST Act extending the limitation - issuance of demand notice to the petitioner imposing taxes, penalty and interest - HELD THAT:- This writ petition be listed along with the bunch of connected writ petitions including WP(C)/3291/2024 - And till the next da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t extending the limitation and thereby issuing demand notice to the petitioner and thereafter passing the impugned order imposing taxes, penalty and interest on the writ petitioner by order dated 29.04.2024. 3. The learned counsel for the petitioner has challenged this Notification on the ground that force majeure will not cover the COVID-19 pandemic situation, which was used as a ground for exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending disposal before the Apex Court in Mrityunjay Kumar Vs Union of India [SLP (C) No. 28270 of 2023], at present the same is not being perused before this Court. 5. The learned counsel for the respondent submits that there are similar matters, which are fixed on 22.07.2024. He, therefore submits that this matter be listed along with those bunch of writ petitions on 22.07.2024. 6. Since the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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