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2021 (3) TMI 491 - HC - GSTCondonation of delay in filing appeal - appeal is belated by a period of eight months - Cancellation of registration of the petitioner - TNGST Act - HELD THAT:- The period of limitation for filing of the first appeal, which is 90 days, expires in this case on 03.03.2020 and further period of 30 days, provided for condonation of delay in filing of the first appeal, expires of 02.04.2020, falling during the period of COVID-19 pandemic. The Supreme Court in a series of judgments, viz., In Re: Cognizance for Extension of Limitation [2021 (1) TMI 261 - SC ORDER] and M/S. SS GROUP PVT. LTD. VERSUS AADITIYA J. GARG & ANR. [2021 (1) TMI 804 - SUPREME COURT] has extended time for filing of appeal till 31.01.2021. As such, it is appropriate that the petitioner may re-present its appeal before the third respondent. Petition disposed off.
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