Brij Bihari Singh Vs Commissioner Commercial Tax
Date: May 4, 2022
Subject Matter
Time lost due to technical glitches on GSTN Portal must be excluded for calculating GST appeal filing limitation
Summary
It is the grievance of the petitioner, despite best efforts, he could not file an appeal against that order for reason of continued malfunctioning/errors in the functioning of the GSTN portal (through which the appeal was to be filed).Evidence was le…
1. Heard Ms. Pooja Talwar, learned counsel for the assessee and learned Standing Counsel for the revenue. 2. Challenge has been raised to the order passed by the Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Sonbhadra dated 12.10.2021 in Appeal No. GST – 47 of 2021 for the period 2019-20. By that order, that Appeal Authority has rejected as time barred the appeal filed by the pe…