9911796707
TMI Blog2022 (3) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... Though the petitioner is bound to cure the defects, within the time stipulated in the notice issued by the respondent, in the present circumstances, this Court is of the opinion that one more opportunity ought to be granted to the petitioner to rectify the defects. Interests of justice demand that a liberal approach is adopted, especially since the Covid-19 pandemic has affected every person, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT BECHU KURIAN THOMAS, J. Challenging an order issued under section 129 of the Central Goods and Service Tax Act, 2017, petitioner had preferred an appeal before the respondent on 01-09-2021. However certain defects were noticed by the respondent and it was intimated to the petitioner by letter dated 05-10-2021, directing the same to be rectified within seven days. Due to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It was submitted that hardly 10 days had elapsed since the expiry of the period to cure the defects pointed out and that, without even an intimation, the respondent dismissed the appeal itself. 4. On a consideration of the circumstances pointed out by the learned counsel for the petitioner as well as after hearing the learned Government pleader, I am of the view that the respondent has adopt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be set aside. 6. Accordingly, while setting aside Ext.P6 order of the respondent rejecting the appeal of the petitioner for failure to remit additional court fee and for non-submission of a certified copy of the order in appeal, I direct the respondent to restore the appeal back to the files on condition that petitioner furnishes the additional court fee, as well as the certified copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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