2021 (6) TMI 33

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....ranaman, Mr. Sri Sabari Rajan, Ms. Geetanjali Murti & Mr. Kumar Harshvardhan, Advocates. Respondents Through: Mr. Manish Mohan, CGSC with Ms. Manisha Saroha, Advocate for respondent no.1/UOI. Mr. Harpreet Singh, Sr. Standing Counsel for respondent nos. 2 to 5/revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 17261/2021 1. Allowed, sub....

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....appears on behalf of the petitioners, has taken us through the minutes of the meetings of the Goods and Services Tax Council (in short 'GST Council'), held on 14.03.2020 (39th meeting) and 12.06.2020 (40th meeting). The sum and substance of these minutes, which concerns the issue at hand, is that, there is no uniformity in the stand taken by the States. These views are variegated. At one end of th....

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....ies by issuance of summons. 3.4. Furthermore, Mr. Shah says that some of the summons, unfairly, labels the position taken by the assessee, as one involving the "evasion of tax". 3.5. It is also Mr. Shah's submission that, despite the pandemic raging in the country, the concerned officers are insisting on personal appearance of the noticee. 4. Mr. Manish Mohan and Mr. Harpreet Singh, w....

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....ith the proceedings, they shall do so only via virtual mode, and will not insist upon the personal appearance of the noticee. This direction is being issued having regard to the fact that, the coronavirus has not abated, as yet, and therefore, the noticee(s) cannot be exposed to the danger connected with it. 7.1. Furthermore, having regard to the fact that the GST Council is to take a decision ....