2024 (5) TMI 1033

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..... Singh, SR Sc. CGST & CX For the State : Mr. Vikash Kumar, SC-11 ORDER The petitioner in the above writ petition challenges the demand notice dated 27.12.2020, pursuant to the assessment order passed on 27.12.2020, respectively produced in the writ petition as Annexure-1 and 2. The petitioner assessee does not have a case that the assessment order was not served on him as required under law. .....

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..... the pandemic situation, limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Hence, an appeal could have been filed on or before 30.05.2022, which provision was not availed by the petitioner herein. The Hon'ble Supreme Court also declared that if a longer period than 90 days is provided in a Statute, then t .....

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