Since this writ petition is pending on the file of this Court from 12.03.2021, the petitioner is granted four weeks within which time, a statutory appeal may be filed challenging the order of assessment before the Commissioner (Appeals).
Section 107 of the CGST Act, 2017 –– Appeal – Limitation Period – The petitioner prayed that he be permitted to approach the appellate authority under the Act and that this writ petition is not pursued any further. He submitted that limitation for filing of appeal has been extended by the Supreme Court in a series of decisions. The court observed that this writ petition is pending from 12.03.2021.
Held that:- The Hon’ble High Court granted four weeks to file statutory appeal challenging the order of assessment dated 20.05.2020 before the Commissioner (Appeals).