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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Validity of Summon Order - seeking permission to appear through ...


Court Denies Video Appearance Request, Cites Insufficient COVID-19 Risk Concerns Over Traveling from Bengaluru to New Delhi.

November 23, 2020

Case Laws     GST     HC

Validity of Summon Order - seeking permission to appear through video conferencing - The concept of balance of convenience cannot be tilted in favour of the Petitioner to be allowed to appear through video conferencing, merely because travelling from Bengaluru to New Delhi would be a risk factor for the Petitioner of contracting COVID-19. This mere apprehension of contracting COVID-19 does not persuade us to grant the relief sought for by the present Petitioner. - HC

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