Railsys Engineers Private Limited Vs Additional Commissioner, Central Tax (Appeals II)
Date: July 21, 2022
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): RAJIV SHAKDHER, TARA VITASTA GANJU
Subject Matter
Extension of limitation gets applied even to the condonable period
Summary
1. The period of limitation prescribed for filing the appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) is three months, which is amenable to extension by the period of one month by the Commissioner…
1. This writ petition is directed against the appellate order dated 06.2021, passed by respondent no.1. 1.1. Besides the challenge to the aforementioned order i.e., Order-in­Appeal, challenge is also laid to the show-cause notice (SCN) dated 29.10.2019 and the order dated 25.11.2019 passed by the concerned authority, cancelling the petitioners’ registration. 2. What is not in dispute bef…