Hemasri Enterprises Vs DC, Appeals (ST)
Date: December 7, 2022
Subject Matter
No ground to cannot condone delay in GST appeal filed beyond maximum stipulated time limit
Summary
In the case on hand, reckoning date is 10.11.2021 being the date on which the impugned order was communicated to writ petitioner. This date falls within the exclusion period owing to Corona virus pandemic and consequent lock down, which is collective…
Captioned writ petition has been filed assailing an ‘order dated 20.10.2022 bearing reference Rc.No.794/2022/A1’ [hereinafter ‘impugned order’ for the sake of convenience and brevity] made by the first respondent. This is Certiorari limb of prayer. To be noted, Mandamus limb of the prayer is to direct the respondents to revoke cancellation of ‘GST’ [‘Goods…