2025 (4) TMI 1522

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....tra Goods and Services Tax Act, 2017 (MGST Act). Apart from these Notifications, what is challenged are Recovery Notices, Attachment Notices and the Impugned Order dated 16th August 2024. 2. Though in the Petition several grounds are canvassed challenging the impugned order and the notices mentioned above, one of the grounds canvassed is that the show cause notice was never properly served on the Petitioner and the impugned order has been passed without giving a personal hearing to the Petitioner. Hence, there is a clear breach of principle of natural justice which itself makes the impugned order vulnerable to challenge. If the impugned order is unsustainable, naturally all the notices issued pursuant to the said order also cannot stand an....

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....itioner. 5. On the other hand, Ms. Vyas, the learned AGP appearing on behalf of the State, submitted that Section 168A was brought into force by virtue of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 168A was enacted specifically to deal with cases like wars and pandemics etc, and which would include the Covid-19 Pandemic. She submitted that once this is the position, and the fact that the Covid-19 Pandemic would be a force majeure event [as contemplated under Section 168A], no exception can be taken to the issuance of the said Notifications. As far as the question whether the Notifications have been issued on the recommendation of the GST Council, the learned AGP submitted that she is not....