2021 (6) TMI 874 - HC - GST

Permission to approach the appellate authority under the Goods and Service Tax Act 2017 - HELD THAT - Limitation for filing of appeal has been extended by the Supreme Court in a series of decisions viz. In Re Cognizance for Extension of Limitation 2020 (5) TMI 418 - SC ORDER 2020 (5) TMI 671 - SC ORDER 2021 (1) TMI 261 - SC ORDER and 2021 (3) TMI 497 - SC ORDER . Since this writ petition is pending on the file of this Court from 12.03.2021 the petitioner is granted four (4) weeks from today within which time a statutory appeal may be filed challenging the order of assessment dated 20.05.2020 before the Commissioner (Appeals) - Petition disposed off.

Summary

The petitioner is allowed to appeal under the Goods and Service Tax Act, 2017. The limitation for filing the appeal has been extended by the Supreme Court. The petitioner has four weeks to file a statutory appeal challenging the assessment order. The writ petition is disposed of, and no costs are awarded.