Nagson and Co Vs Joint Commr (Appeals II), Central Tax
Date: November 10, 2022
Subject Matter
Registration restored as the petitioner couldn't file returns and make payments due to financial constraints and covid-19 pandemic
Summary
Appellate Authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers under Article 226 of the Constitution…
In this petition, petitioner has sought for the following reliefs: “(a) Issue a writ in the nature of Mandamus or any other writ to issue a writ/order/direction in the nature of Mandamus or any other writ or writs as deemed fit by this Hon. Court to direct to quash the impugned order bearing Order-in-Appeal bearing OIA No.185/2022-23/JC-AII/GST, dated 29.09.2022 passed by Respondent No.1 and…