2021 (3) TMI 1295

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....dvocate : B. Jithender SC For Central Govt. Counsel Order : (Per Hon'ble Sri Justice M.S. Ramachandra Rao) The petitioner has challenged in this Writ Petition, a notice/summon in F.No.22011/NAA/143/Krishna (Amba 70MM) / 2020 dt.06-03-2020 issued by 4th respondent and also a prior notice dt.22-10-2019 issued by the 2nd respondent. 2. The petitioner is the proprietor of a movie theater by n....

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....f information on suspicion that the benefit of reduction of tax was not being passed on by petitioner to the customers, and contemplating initiation of action against petitioner under Section 171 of the Central Goods and Services Tax Act, 2017. When the petitioner did not respond, the 4th respondent issued the notice dt.06-03-2020 after obtaining a report dt.03-03-2020 from the 2nd respondent that....

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....itiated against the petitioner if the petitioner did not appear, and also raising certain other contentions, the instant Writ Petition has been filed in October, 2020. 8. Interim stay was granted of all further proceedings pursuant to notice/summon dt.06.03.2020 issued by 2nd respondent, pending disposal of the Writ Petition and the said order was extended from time to time. 9. Now, counter-....

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....ntral Government appearing for respondent Nos.2 to 4, and also having regard to the fact that lockdown imposed by the State and Central Government has now been lifted and inter-State travel is now possible, and since vaccination for Covid-19 virus is also being administered, and since personal appearance of the petitioner is not necessary having regard to sub-rule (2) of Rule 133, we dispose of th....