Appeal against Cancellation order- Time Lapsed, Still Remedy Left.
Allahabad HC in the case of Brijesh Kumar V/s UOI.
The instant writ petition has been filed praying for quashing of the order by which the GST registration of the petitioner has been cancelled. Though the petitioner was desirous of filing of appeal yet he could not file the appeal within the statutory time period. The delay is sought to be explained on the ground of COVID 19 pandemic.
The petitioner placed reliance on the order of Hon`ble the Apex Court in the case of Suo motu Writ Petition, whereby the Apex Court had extended the period of limitation in view of the COVID 19 pandemic.
The Hon’ble High Court disposed the writ petition leaving it open to the petitioner to file an appeal within a period of two weeks. In case such an appeal is filed in accordance with rules then the appellate authority shall consider the appeal on merits.