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2022 (3) TMI 732 - HC - GSTMaintainability of appeal - petitioner failed to furnish the certified copy as well as to remit the additional court fee - HELD THAT:- The respondent has adopted a hyper-technical approach in rejecting the appeal especially during these times of Covid-19 pandemic. Though the petitioner is bound to cure the defects, within the time stipulated in the notice issued by the respondent, in the present circumstances, this Court is of the opinion that one more opportunity ought to be granted to the petitioner to rectify the defects. Interests of justice demand that a liberal approach is adopted, especially since the Covid-19 pandemic has affected every person, in every walk of life. The limitation periods had even been extended by the Supreme Court due to the unprecedented situation prevailing so that the litigants are not prevented from having access to justice, on account of prescribed periods of limitation. The respondent are directed to restore the appeal back to the files on condition that petitioner furnishes the additional court fee, as well as the certified copy of the order, appealed against, within a period of 15 days from the date of receipt of a copy of this judgment - petition allowed.
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