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2022 (5) TMI 1078 - HC - GSTMaintainability of appeal - period of limitation - case of the petitioner is that the order dated 26.11.2018 was uploaded on common GST portal and, therefore, in terms of the Removal of Difficulties order dated 25.6.2020, the date of service of the order shall be considered as 31.8.2020 and limitation shall start from the aforesaid date - HELD THAT:- The Standing Counsel does not dispute the fact that the issue involved in the present case is squarely covered by the judgment of this Court in M/S J.K. Infratech vs. Additional Commissioner & Anr. [2022 (3) TMI 909 - ALLAHABAD HIGH COURT]. In view of the Removal of Difficulties order dated 25.6.2020 and the fact that the order dated 26.11.2018 was uploaded on the common GST portal, the order dated 26.11.2018 would be deemed to have been served on the petitioner on 31.8.2020. The limitation for filing the appeal stood suspended through different orders of the Supreme Court till 28.2.2022. The appeal filed by the petitioner cannot be held to be time barred as the same was filed on 1.12.2021. The matter is remitted back to the appellate authority to hear and decide the appeal filed by the petitioner on merits treating the same to have been filed within time.
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