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2021 (9) TMI 946 - HC - GSTValidity of assessment order - time limitation - rejection on the ground of delay - the order of assessment was passed by the Superintendent of State Taxes on 03.06.2020, whereas the petitioner had filed appeal on 03.11.2020 which was held to be beyond limitation - HELD THAT:- The effect of this order was that the entire time lapsed between 15.03.2020 to 15.03.2021 in pursuing any legal proceeding, would be ignored for the purpose of limitation. In the present case, the Assessing Officer had passed the order of assessment on 03.06.2020 against which the petitioner preferred appeal on 03.11.2020. Both these events namely, the order of assessment which the petitioner had challenged and the presentation of appeal against such order fell within the immunity period provided by the Supreme Court in the said order i.e. the period between 15.03.2020 to 15.03.2021. There was thus no delay at the hands of the petitioner in preferring the appeal - The crucial dates of order of assessment and petitioner preferring appeal are identical and fall within the immunity period provided by the Supreme Court. The petitions are disposed of by quashing the respective orders passed by the appellate Commissioner rejecting the petitioner’s appeals on the ground of delay - Petition disposed off.
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