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2021 (12) TMI 775 - HC - GSTMaintainability of appeal - appeal was dismissed on the ground of time limitation - Section 107 of The Central Goods and Services Tax Act, 2017 - HELD THAT:- The facts indicate that the third respondent had passed an order dated 15.06.2020 at the time when lock down was clamped on account of the out break of Covid-19 pandemic. The petitioner has filed an appeal on 05.11.2020. After the appeal was filed, the Hon'ble Supreme Court has further extended a period of limitation vide order dated 08.03.2021 and 23.09.2021. The second respondent ought to have taken note of the same and numbered the appeal and taken up the appeal for final hearing. This writ petition stands allowed by directing the second respondent to take up the appeal filed by the petitioner and consider the same in accordance with law and on merits within a period of sixty (60) days from the date of receipt of a copy of this order.
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