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SUNTONY SIGNAGE PVT. LTD. vs. THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Chitta Ranjan Das
Res. Counsel
Radhe Shayam Chimanka

Petitioner / Applicant

SUNTONY SIGNAGE PVT. LTD.

Respondent THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date Jul 12, 2022
Order No.

W.P(C). No.41856 of 2021

Citation

2022(7) TAXREPLY 6054

Original Order
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ORDER

1. This matter is taken up by virtual/physical mode. 2. The writ petition is directed against the order dated 7th October, 2021 passed by the Additional Commissioner, GST (Appeals), Bhubaneswar, whereby the appeal preferred by the Petitioner-Company has been rejected on the ground that the appeal was presented beyond the statutory period prescribed under Section 107(1) of the Central Goods and Services Tax Act, 2017 (in short, “CGST Act”). The grievance of the Petitioner-Company in a nutshell is that it has preferred appeal against the order of cancellation of registration which was not entertained by the Appellate Authority-Additional Commissioner, GST (Appeal) under the CGST Act on the ground of limitation without taking cognizance of Order dated 23rd September, 2021 of Hon’ble Supreme Court passed in connection with surge of COVID-19 virus during pandemic during the relevant period. 3. Mr. Chitta Ranjan Das, counsel for the Petitioner has ....

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