2022 (3) TMI 909

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....r and Shri Jagdish Mishra, learned Standing Counsel. 2. Challenge has been raised to the order dated 16.07.2021 passed by the Additional Commissioner Grade II (Appeal), Commercial Tax, Sonbhadra, whereby the said authority has dismissed the appeal no. GST-09/2021 filed by the petitioner against the order dated 17.9.2019 passed by Assistant Commissioner, Sector-3, Commercial Tax, Sonbhadra, cancel....

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....ing, in cases involving facts such as those obtaining in the present case, the service of the orders would be deemed to have been made on 31.8.2020. Then the period of limitation to institute appeal etc., stood suspended by various orders passed by the Supreme Court as also this Court. Thus the period of limitation from 15.3.2020 to 14.3.2021 stood suspended. 4. In view of the above facts, the pr....