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        Case ID :

        2021 (6) TMI 16 - HC - GST

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        Court grants exemption from sworn affidavits, sets deadlines for submissions The judgment granted exemption from filing sworn/notarised affidavits with exceptions, directing submission within three days. Service acceptance was ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Court grants exemption from sworn affidavits, sets deadlines for submissions

                                The judgment granted exemption from filing sworn/notarised affidavits with exceptions, directing submission within three days. Service acceptance was noted by specific individuals for the respondents. The court tasked Mr. Aggarwal to explore the possibility of respondent no. 3 issuing a notification. Mr. Venkatraman was instructed to present case facts to the GST Council. The matter was listed for further hearing on 28.05.2021 for ongoing proceedings and updates on parties' actions.




                                Issues:
                                1. Exemption from filing sworn/notarised affidavits
                                2. Service acceptance on behalf of respondents
                                3. Possibility of issuing a notification by respondent no. 3/GNCTD
                                4. Placing facts before the GST Council
                                5. Listing the matter for further hearing

                                Exemption from filing sworn/notarised affidavits:
                                The judgment allowed the application for exemption from filing sworn/notarised affidavits, subject to exceptions. The petitioner was directed to submit duly sworn/notarised affidavits within three days of the court's resumption of normal work patterns.

                                Service acceptance on behalf of respondents:
                                The judgment noted that Mr. Anurag Ahluwalia accepted service on behalf of respondent no. 1/Union of India, while Ms. Sonu Bhatnagar accepted service for respondent no. 2/GST Council. Similarly, Mr. Anuj Aggarwal accepted service for respondent no. 3/GNCTD.

                                Possibility of issuing a notification by respondent no. 3/GNCTD:
                                Mr. Aggarwal was tasked with determining if respondent no. 3/GNCTD could issue a notification similar to those by the States of Haryana and Gujarat. The court emphasized the importance of this action to expedite the resolution of the writ petition.

                                Placing facts before the GST Council:
                                The judgment requested Mr. N. Venkatraman, the learned ASG, to present the case's facts before the GST Council. Despite acknowledging the time constraints, the court highlighted that efforts in this regard would facilitate the prompt disposal of the writ petition.

                                Listing the matter for further hearing:
                                The judgment scheduled the matter for the next hearing on 28.05.2021 at 2:30 P.M. for continued proceedings and updates on the actions to be taken by the concerned parties.
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                                Topics

                                ActsIncome Tax
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