2021 (3) TMI 1295

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.... 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 name Krishna Theater (Amba 70MM) in Mehdipat....

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....duction 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 there is prima facie evidence of profiteering am....

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....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-affidavits have been filed by respondent Nos.1 to 4 as we....

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....o 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 this Writ Petition directing the petitioner to submit explanati....