9911796707
TMI Blog2021 (12) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... own imposed by the Government - petitioner is therefore directed to file a statutory appeal before the Commissioner of GST Central Excise (Appeals), within a period of thirty (30) days from the date of receipt of a copy of this order. If such an appeal is filed within such time, the appeal shall be held maintainable - petition disposed off. - W.P.No.5409 of 2021 And W.M.P.No.6007 of 2021 - - - Dated:- 30-11-2021 - Hon'ble Mr. Justice C.Saravanan For the Petitioner : Mr.S.Senthil Nathan For the Respondents : Mr.A.P.Srinivas, Senior Standing Counsel ORDER This Writ Petition has been filed for issuance of a Writ of Certiorarified Mandamus, to call for the records of the second respondent relating to the Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it the petitioner to make payment as the aforesaid Scheme came to end. The learned counsel for the petitioner draw attention to an order dated 16.04.2019 of the Hon'ble Supreme Court in Dal Chandra Rastogi Vs. Central Board of Direct Taxes and Another , in C.A.No.3981 of 2019. The learned counsel for the petitioner also submits that in the aforesaid case, the delay was condoned under the Income Declaration Scheme, 2016 considering the delay of 9 to 12 days. 5. The learned counsel for the petitioner submits that the extraordinary situation in this case is similar to the above case as the business of the petitioner had completely been crippled on account of the lock down imposed by the Government due to the outbreak of Covid-19 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Director of Central Board of Indirect Taxes and Customs for appropriate relaxation in the light of outbreak of Covid-19 and on account of lock down imposed by the Government. 10. The petitioner is therefore directed to file a statutory appeal before the Commissioner of GST Central Excise (Appeals), within a period of thirty (30) days from the date of receipt of a copy of this order. 11. If such an appeal is filed within such time, the appeal shall be held maintainable. 12. Meanwhile, the petitioner may approach the Central Board of Indirect Taxes and Customs and give a suitable representation for relaxation under the aforesaid Scheme to mitigate the hardship. 13. This Writ Petition stands disposed with the above observations ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
