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of <h1>SC Extends Limitation Period, Grants Leave to Appeal Under GST Act 2017; Petitioner Has 4 Weeks for Statutory Appeal.</h1> <h3>M/s. Charan Engineering, Proprietor V. Radhakrishnan Versus The Designated Committee, Sabka Vishwas (Legacy Dispute Resolution), The Deputy Commissioner, Office of the Commissioner of GST and Central Excise, The Assistant Commissioner of GST and Central Excise</h3> The petitioner is granted leave to appeal under the GST Act, 2017, with the SC extending the limitation period. The petitioner has four weeks to file a ... Permission to approach the appellate authority under the Goods and Service Tax Act, 2017 - HELD THAT:- Limitation for filing of appeal has been extended by the Supreme Court in a series of decisions viz., In Re: Cognizance for Extension of Limitation [2020 (5) TMI 418 - SC ORDER], [2020 (5) TMI 671 - SC ORDER], [2021 (1) TMI 261 - SC ORDER] and [2021 (3) TMI 497 - SC ORDER]. Since this writ petition is pending on the file of this Court from 12.03.2021, the petitioner is granted four (4) weeks from today, within which time, a statutory appeal may be filed challenging the order of assessment dated 20.05.2020 before the Commissioner (Appeals) - Petition disposed off. The petitioner is allowed to appeal under the Goods and Service Tax Act, 2017. The limitation for filing the appeal has been extended by the Supreme Court. The petitioner has four weeks to file a statutory appeal challenging the assessment order. The writ petition is disposed of, and no costs are awarded.
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