The petitioner’s appeal against an order of assessment was dismissed on the ground of delay. Since the order of assessment which the petitioner had challenged fell within the immunity period provided by the Supreme Court, the petitions are disposed of by quashing the respective orders passed by the appellate Commissioner.
Section 107 of the CGST Act, 2017 — Appeal –Limitation period -- The petitioner challenged an order dated 24.11.2020 by which the petitioner’s appeal against an order of assessment was dismissed on the ground of delay. The petitioner had filed appeal on 03.11.2020 which was held to be beyond limitation. The petitioner submitted that the Supreme Court has held that the period of limitation in all such proceedings, irrespective of the limitation prescribed by the general law or special law whether condonable or not shall stand extended with effect from 15th March, 2020 till further orders. The court observed that the order of assessment which the petitioner had challenged and the presentation of appeal against such order fell within the immunity period provided by the Supreme Court in the said order. There was thus no delay at the hands of the petitioner in preferring the appeal.
Held that:- The Hon’ble High Court quashed the orders passed by the appellate Commissioner rejecting the petitioner’s appeals on the ground of delay.
The petitioner’s appeal against an order of assessment was dismissed on the ground of delay. Since the order of assessment which the petitioner had challenged fell within the immunity period provided by the Supreme Court, the petitions are disposed of by quashing the respective orders passed by the appellate Commissioner.
Section 107 of the CGST Act, 2017 — Appeal –Limitation period -- The petitioner challenged an order dated 24.11.2020 by which the petitioner’s appeal against an order of assessment was dismissed on the ground of delay. The petitioner had filed appeal on 03.11.2020 which was held to be beyond limitation. The petitioner submitted that the Supreme Court has held that the period of limitation in all such proceedings, irrespective of the limitation prescribed by the general law or special law whether condonable or not shall stand extended with effect from 15th March, 2020 till further orders. The court observed that the order of assessment which the petitioner had challenged and the presentation of appeal against such order fell within the immunity period provided by the Supreme Court in the said order. There was thus no delay at the hands of the petitioner in preferring the appeal.
Held that:- The Hon’ble High Court quashed the orders passed by the appellate Commissioner rejecting the petitioner’s appeals on the ground of delay.