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2022 (4) TMI 867 - HC - GSTMaintainability of petition - remedy of filing of an appeal under Section 107 of the U.P. G.S.T. Act 2017 - lapse of statutory time limit - Cancellation of GST registration of the petitioner - HELD THAT:- Having perused the record what is apparent is that the petitioner has a remedy of filing an appeal against the impugned order dated 08.02.2021. Though the petitioner was desirous of filing of appeal yet he could not file the appeal within the statutory time period. The delay is sought to be explained on the ground of COVID 19 pandemic and reliance has also been placed on the judgement of Hon'ble the Apex Court in the case of IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] to contend that the period of limitation is bound to be extended. The writ petition is disposed of leaving it open to the petitioner to file an appeal within a period of two weeks from today.
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