Sachin Enterprise Vs Assistant Commissioner
Date: July 21, 2020
Subject Matter
Delay alone will not be a ground for the Appellate Authority to reject the appeal that may be preferred by the petitioner on merits
Summary
Keeping in view the aforesaid order dated 20th July, 2020 passed by a Coordinate Division Bench, we are not inclined to entertain the present petition when the petitioner has an equally alternate efficacious remedy of preferring an appeal before the…
1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 19th September, 2019 passed by the respondent under Section 54 of the Central Goods and Services Tax Act, 2017 whereby the petitioner’s refund application has been…