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2023 (9) TMI 509 - HC - GSTCondonation of delay of 132 days in filing the appeal against the Assessment Order - COVID Lockdown situation - HELD THAT:- These Assessment Orders were passed by the second respondent at the time when the country was in partial lock down on account of second wave of Covid-19 pandemic. Taking note of the situation prevailing, the Hon'ble Supreme Court by its order dated 21.03.2021 had earlier extended the period of limitation for filing the appeal. A further extension was thereafter given by the Hon'ble Supreme Court in its order dated 10.01.2022 in Cognizance for extension of limitation IN RE [2022 (1) TMI 385 - SC ORDER] - As per paragraph 5.3 of the said decision in case where limitation would have expired during the period between 15.03.2020 till 28.02.2022, all persons were given further time of ninety (90) days from 01.03.2022 to file an appeal. Thus, the petitioner was required ought to have filed an appeal latest by 31.05.2022 as per the decision of the Hon'ble Supreme Court. Considering the fact that the order that was impugned before the Appellate Commissioner of the second respondent is also a detailed order, this Court is unable to come to rescue the petitioner as the limitation has expired not only under the Act but also in terms of the extended period given by the Hon'ble Supreme Court by its order in Cognizance for extension of limitation. Petition dismissed.
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