2026 (8) TMI 1369

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>HON'BLE MR. JUSTICE ANIL KSHETARPAL AND HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR For the Petitioner Through: Mr. Sujit Gosh, Sr. Adv. along with Ms. Mannat Waraich, Mr. Ajinkya Tiwari and Ms. Aakanksha Bajoria, Advs., Mr. Taun Gulati Sr. Adv. along with Mr, Sparsh Bhargava, Ms. Vanshika Taneja and Mr. Aryan Singh, Advs For the Respondents Through: Mr. Vedansh Anand, SPC alon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in W.P.(C) 4683/2020, raising an additional challenge against the validity of Circular No. 28 (Flyer No.) dated 01.01.2018 (to be read as Impugned Circular/IC) issued by the Respondent No.4. 3. Notably, the challenge to the constitutional validity of the IPs has already been put to quietus by the Hon'ble Supreme Court in Chief Commissioner of Central Goods and Service Tax v. M/s Safari Retreat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., inter alia, provides for exclusion of time spent in bona fide proceedings before a Court. 7. Accordingly, in this regard, the Petitioner, if so advised, will be at liberty to file an appropriate application before the Adjudicating Authority, which will be considered pragmatically in accordance with law. W.P.(C) 4683/2020 8. As noticed hereinabove, the present Petition raises an addition....