2020 (10) TMI 803

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.... 2488 of 2020 - -<br>GST<br>Dr. Justice Vineet Kothari And Mr. Justice M.S. Ramesh For the Appellants (in both WAs&#39;) : Mr.R.Sankara Narayanan Additional Solicitor General assisted by Mr.V.Sundareswaran Senior Standing Counsel For the Respondent-1 (in both WAs&#39;) : Mr.I.Abrar Md. Abdulla COMMON JUDGMENT The present Writ Appeals have been filed by Revenue, aggrieved by the order dated 06.....

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....s overriding circumstances, including the spread of COVID-19, have happened worldwide including India, and therefore, it seems that these proceedings could not be concluded and even the expected show cause notice, which was to be issued in pursuance of the directions of the learned Singe Judge, could not be issued within the period of two weeks, as directed in the order dated 06.01.2020. 3.The le....

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....e, the Appeals of the Revenue deserve to be dismissed. 5.Having heard the learned counsel for the parties, we are of the view that no significant interference is required in the directions given by the learned Single Judge, except for extending the time limit to comply with the directions given by the learned Single Judge and setting a new time frame for the said purpose. It goes without saying t....

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....ting in the matter. 6.The learned counsel for the first respondent/Assessee has assured the Court that the Assessee is always cooperating in the matter and has further undertaken to cooperate with the said Authority in the proceedings pending before the concerned authority. 7.Accordingly, we direct the first respondent / Assessee to appear before the concerned Authority in the first instance on ....