TMI Blog2021 (4) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... t a stand still. Learned counsel for the respondent CGST Mr. Amit Kumar submits that statement of facts have been received, but he would require one week time to file counter affidavit. Learned counsel for the respondent has however has not been able to reply to the specific contention of the petitioner as to how despite the CBIC Circular dated 03.04.2020 and its extension by circular dated 01.09.2020 such notice has been issued - As prayed for, one week time is allowed to the learned counsel for the respondents to file counter affidavit. Matter be listed on 03.02.2021. Affidavit be filed latest by 29.01.2021 with advance copy to the learned counsel for the petitioner. - W.P. (T) No. 3402 of 2020 - - - Dated:- 21-1-2021 - Hon ble Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has also made representation vide Annexure-14 to the respondent Deputy Commissioner, South Division, Ranchi, in reply to the garnishee order passed under Section 79 of the Act bringing all these facts into his notice. Without any adjudication, the claim of ITC to the tune of ₹ 3.04 Crores cannot be denied. Learned counsel for the petitioner has also referred to CBIC circular at Annexure-15 dated 03.04.2020 which is to the following effect: G.S.R...........(E)-In exercise of the powers conferred by section 168A of the Central Goods and Services Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Section 39, except sub-section (3), (4) and (5). (d)Section 68, in so far as e-way bill is concerned; and (e) rules made under the provisions specified at clause (a) to (d) above. (ii) where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020 the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020. 2. This notification shall come into force with effect from the 20th day of March, 2020. 2. Time limit for completion or compliances has been extended further up to 30.11.2020 vide CBIC Circular dated 01.09.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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