The request for withdrawal is accepted and these Writ Petitions are dismissed as withdrawn.
Section 107 of the CGST Act, 2017 – Appeal – The petitioner vide e-mail dated 18.08.2021, sought leave to withdraw this Writ Petition with permission to file statutory appeals in terms of Section 107(1) of the Act, 2017. The court observed that though the period for filing of statutory appeal is only three months from the date on which the order is received, in this case December, 2020, the Supreme Court in Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and 14.03.2021 and 27.04.2021 has extended the limitation, which is current.
Held that:- The Hon’ble High Court accepted the request for withdrawal of writ and granted liberty to the petitioner to file appeals within a period of two weeks. In such circumstances, upon filing of the appeals along with pre-deposit and intimation of the same to the Assessing Authority the attachment of the bank account of the petitioner will stand lifted forthwith.
The request for withdrawal is accepted and these Writ Petitions are dismissed as withdrawn.
Section 107 of the CGST Act, 2017 – Appeal – The petitioner vide e-mail dated 18.08.2021, sought leave to withdraw this Writ Petition with permission to file statutory appeals in terms of Section 107(1) of the Act, 2017. The court observed that though the period for filing of statutory appeal is only three months from the date on which the order is received, in this case December, 2020, the Supreme Court in Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021 and 14.03.2021 and 27.04.2021 has extended the limitation, which is current.
Held that:- The Hon’ble High Court accepted the request for withdrawal of writ and granted liberty to the petitioner to file appeals within a period of two weeks. In such circumstances, upon filing of the appeals along with pre-deposit and intimation of the same to the Assessing Authority the attachment of the bank account of the petitioner will stand lifted forthwith.