2023 (12) TMI 1282

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..... rnable on 8th February, 2024 . By way of ad-interim relief, no final order shall be passed by the respondent authority pursuant to the show-cause-notice issued during the period extended by the impugned notification without permission of the Court till the next date of hearing. Direct service is permitted. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA .....

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..... xercising the powers under the Central Board of Indirect Taxes and Customs under Section 168A of the Act. It was submitted that after the year 2022 there was no COVID Pandemic in existence and accordingly the provisions of Section 168A of the Act would not be applicable for extension of time. He also invited the attention of the Court to the explanation to section 168A of the Act and submitted tha .....

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