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2021 (6) TMI 39 - HC - GSTDirections to keep in abeyance the summons issued - exclusion from calculation of the limitation, the period for which summon was kept in abeyance - second wave of COVID-19 situation - HELD THAT:- There is no certainty that the pandemic will abate by 15.07.2021, we are of the view that, for the moment, the summons issued should be kept in abeyance till the next date of hearing, i.e., 09.08.2021. Quite obviously, the petitioner cannot plead defence of limitation, by including the period for which the summons are kept in abeyance, as the leeway is given, inter alia, for the benefit of its authorised representatives and employees. Application disposed off.
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