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2022 (3) TMI 1303 - HC - GSTCondonation of delay in filing appeal - Lock-down due to COVID - sufficient cause for delay or not - appeal filed within three months from the date of communication of impugned decision or not - HELD THAT:- In the instant case admittedly having received the Order passed under Section 74 on 06.03.2020, the petitioner was required to file the appeal on or before 05.06.2020, i.e., three months from the date of communication, but the appeal was presented on 13.11.2020, i.e., beyond the condonable period - it is apparent that the period of three months from the date of communication of order sought to be appealed against got lapsed during period when the effect of COVID-19 virus was at its peak. Noteworthy here to refresh that the lock-down was imposed on 24.03.2020 and there was impediment for the petitioner to file the appeal on or before 05.06.2020. Keeping in view the concern and context reflected in the Judgments, amendments to the statute and executive instruction/clarification, it is apt to say that the petitioner having filed appeal on 13.11.2020 before the Appellate Authority upon receipt of the Order in Form GST DRC-07 in terms of Rule 142(5) of the OGST Rules in connection with Section 74 of the OGST Act on 06.03.2020, the delay caused should have been condoned by the Appellate Authority. Petition allowed.
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