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2021 (6) TMI 369 - HC - GSTMaintainability of petition - alternative and efficacious remedy of an appeal - time limitation - HELD THAT:- The petitioner has submitted that the impugned order has been passed on 10.12.2020, the writ petition has been filed on 25.02.2021, within three months from the date of the order passed by the Authority. Since under Section 107 sub-clause 4, the period of limitation has been prescribed for three months and he has filed the writ petition before this Court, he submitted that the Appellate Authority can dispose of the appeal on merits without going to the limitation. If the petitioner files an appeal before the Appellate Authority within six weeks from today, the Appellate Authority to decide the appeal on merits in accordance with law without going to the limitation aspect - Pettion disposed off.
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