The summons issued should be kept in abeyance till the next date of hearing. The petitioner cannot plead defence of limitation, by including the period for which the summons are kept in abeyance.
Section 171 of the IGST Act, 2017 — Anti-Profiteering -- The respondent DGAP’s counsel submitted that the summons issued qua the petitioner could be kept in abeyance till 15.07.2021 given the situation prevailing in the country on account of second wave of Covid-19. The court observed that similar issues are listed before this Court for hearing on 09.08.2021.
Held that:-The Hon’ble High Court directed that the summons issued should be kept in abeyance till the next date of hearing, i.e. 09.08.2021.
The summons issued should be kept in abeyance till the next date of hearing. The petitioner cannot plead defence of limitation, by including the period for which the summons are kept in abeyance.
Section 171 of the IGST Act, 2017 — Anti-Profiteering -- The respondent DGAP’s counsel submitted that the summons issued qua the petitioner could be kept in abeyance till 15.07.2021 given the situation prevailing in the country on account of second wave of Covid-19. The court observed that similar issues are listed before this Court for hearing on 09.08.2021.
Held that:-The Hon’ble High Court directed that the summons issued should be kept in abeyance till the next date of hearing, i.e. 09.08.2021.