Court grants interim relief to petitioner in builder case due to COVID-19 impact on investigation participation

The Court granted interim relief to the petitioner in a case involving builders due to the COVID-19 pandemic's impact on investigation participation. The Court kept the summons in abeyance until the next hearing date to accommodate the challenges faced by the petitioner's representatives. The Court emphasized that the period of abeyance would not be included in the limitation calculation, as it was granted to facilitate participation. The application for interim relief was disposed of accordingly, with a consistent approach to addressing pandemic-related issues in ongoing legal proceedings.

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Issues:
1. Application for interim relief due to COVID-19 pandemic affecting investigation participation.

Analysis:
The petitioner sought interim relief in a matter concerning builders, citing the inability to participate in the investigation due to the COVID-19 pandemic. The Court noted the petitioner's concerns regarding the stay granted in similar matters and the practical difficulties arising from the pandemic. The respondents, represented by Mr. Zoheb Hossain, informed the Court that the Directorate General of Anti-Profiteering Authority (DGAP) had advised keeping the summons in abeyance until 15.07.2021 due to the prevailing COVID-19 situation. Additionally, they proposed excluding this period from the limitation calculation under Rule 129 of the Central Goods and Services Tax Rules, 2017.

The petitioner's counsel, Mr. V. Lakshmikumaran, reiterated the challenges faced by the petitioner's employees and authorized representatives in participating in the investigation amidst the pandemic. It was noted that similar matters were scheduled for a hearing on 09.08.2021. After hearing both parties, the Court acknowledged the uncertainty surrounding the pandemic's duration and decided to keep the summons in abeyance until the next hearing date on 09.08.2021. The Court emphasized that the petitioner could not claim a defense of limitation by including the period of abeyance, as it was granted to facilitate the participation of authorized representatives and employees. The application for interim relief was disposed of accordingly.

In another related matter, the Court listed the case for further proceedings on 09.08.2021, indicating a consistent approach to addressing issues arising from the COVID-19 pandemic in ongoing legal proceedings.

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