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THE FLORA, BHUBANESWAR vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

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

Petitioner / Applicant

THE FLORA, BHUBANESWAR

Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Aug 12, 2022
Order No.

W.P(C). No.17425 of 2022

Citation

2022(8) TAXREPLY 6233
Original Order
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ORDER

ORDER 1. This matter is taken up by virtual/physical mode. 2. The writ petition is directed against the order dated 29th July, 2021 passed by the Additional Commissioner, GST (Appeals), Bhubaneswar, whereby the appeal preferred by the Petitioner 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 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 pandemic during the relevant period. 3. Mr. S. Dwibedi, counsel for the Petitioner has explained with a reference ....

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