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GST - Highlights / Catch Notes

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Maintainability of petition - availability of alternative remedy ...


High Court Dismisses Writ Petitions; Petitioners Can File Appeals Due to Extended Limitation Period Amid COVID-19 Lockdown.

July 25, 2022

Case Laws     GST     HC

Maintainability of petition - availability of alternative remedy of appeal - the impugned orders invariably in all these cases were dated 10.01.2020, the three months limitation and one month condonable period to file an appeal ends only some time in April 2020, by that time the Covid-19 pandemic first wave situation started and there was a complete lock down of the entire Country from the third week of March 2020 and taking that grim situation, the Hon'ble Supreme Court also in the suo motu writ petition has extended the limitation period upto May 2022. - these writ petitions are rejected with the liberty to the petitioner by relegating the petitioner to go before the Appellate Authority to file appeals - HC

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