High Court Judgement

SGST High Court Cases

GST - Appeal to appellate authority, Dismissal of appeal on ground of time barred - Petitioners challenge the orders passed by the Appellate Authority dismissing appeal against order of assessment on the ground of delay – effect of Supreme Court in ‘re: Cognizance for Extension of Limitation order’ in computing the period of limitation - HELD – Taking cognizance of nationwide lockdown situation, the Supreme Court in exercise of its extraordinary powers under Article 142 of the Constitution passed orders from time to time waiving the limitation provisions and suspending the period from consideration for limitation during which the corona restrictions were prevailing – pursuant to the Supreme Court order, in computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded and balance period of limitation remaining as on 15.03.2020 shall become available with effect from 15.03.2021 – the effect of said order was that the entire time lapsed between 15.03.2020 to 15.03.2021 in pursuing any legal proceeding, would be ignored for the purpose of limitation – in the present case, both the order of assessment and the presentation of appeal against such order fell within the immunity period provided by the Supreme Court - There was no delay at the hands of the petitioner in preferring the appeal - the petitions are disposed of by quashing the respective orders passed by the appellate Commissioner rejecting the petitioner’s appeals on the ground of delay - all the appeals shall be examined on merits and disposed of in accordance with law – the writ petitions are allowed

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