Home Case Index All Cases GST GST + HC GST - 2023 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 353 - HC - GSTSeeking extension of date of filing of appeal - Section 112 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The Co-ordinate Bench of this Court in ROCHEM INDIA PVT. LTD., M/S. HINDUSTAN CONSTRUCTION COMPANY LIMITED, JSB DREAM HOMES PVT. LTD. AND DOLACE SOLUTIONS PRIVATE LIMITED VERSUS THE UNION OF INDIA THE SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE GST COUNCIL, THE STATE OF MAHARASHTRA, COMMISSIONER OF CGST & CX, PALGHAR, THE COMMISSIONER OF STATE TAX, MUMBAI [2023 (2) TMI 878 - BOMBAY HIGH COURT] on very similar issue held that The period of filing the Appeal will stand extended as indicated in Clause 4.2 of the Circular dated 18 March 2020. Respectfully, following the Co-ordinate Bench decision, the present petition is disposed off in terms of the order passed in case of Rochem India P. Ltd. - petition disposed off.
|