2021 (7) TMI 350

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..... R 1. This matter is taken up by video conferencing mode. 2. This is a second round of litigation. Earlier, the Petitioner had filed W.P. (C) No.32366 of 2020, which was disposed of at the stage when a show cause notice (SCN) having been issued to the Petitioner on 14th October, 2020 by the Opposite Parties i.e. GST and Central Excise Department. 3. By an order dated 25th January 2021, this Cour .....

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..... before the Tribunal both for condonation of delay and seeking waiver of pre-deposit. If such applications are filed, they will be considered on their merits and in accordance with law by the appellate forum. Any explanation offered for the delay in filing the appeal owing to the pendency of the present writ petition would be taken into account by the appellate forum. 6. The writ petition is dispo .....

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