This writ petition stands allowed by directing the second respondent to take up the appeal filed by the petitioner and consider the same in accordance with law.
Section 107 of the CGST Act, 2017 –– Appeal ––Time Limit –The petitioner challenged the Order-In-Appeal, whereby the second respondent has dismissed the appeal on the ground of limitation under Section 107 of the Act. The counsel for the petitioner submitted that the Hon'ble Supreme Court in suo-motu proceedings has extended the time limit for filing appeal till 02.10.2021 on account of the Covid-19. The court observed that the respondent had passed an order dated 15.06.2020 at the time when lock down was clamped. The petitioner has filed an appeal on 05.11.2020. The respondent ought to have taken note of the same and numbered the appeal and taken up the appeal for final hearing. The court also relied CBIC Circular dated 20.07.2021.
Held that:- The Hon’ble High Court allowed writ petition by directing the second respondent to take up the appeal filed by the petitioner and consider the same in accordance with law and on merits within a period of sixty days.
This writ petition stands allowed by directing the second respondent to take up the appeal filed by the petitioner and consider the same in accordance with law.
Section 107 of the CGST Act, 2017 –– Appeal ––Time Limit –The petitioner challenged the Order-In-Appeal, whereby the second respondent has dismissed the appeal on the ground of limitation under Section 107 of the Act. The counsel for the petitioner submitted that the Hon'ble Supreme Court in suo-motu proceedings has extended the time limit for filing appeal till 02.10.2021 on account of the Covid-19. The court observed that the respondent had passed an order dated 15.06.2020 at the time when lock down was clamped. The petitioner has filed an appeal on 05.11.2020. The respondent ought to have taken note of the same and numbered the appeal and taken up the appeal for final hearing. The court also relied CBIC Circular dated 20.07.2021.
Held that:- The Hon’ble High Court allowed writ petition by directing the second respondent to take up the appeal filed by the petitioner and consider the same in accordance with law and on merits within a period of sixty days.