2022 (4) TMI 350

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....ent No.ZH370720OD77052, dated 09.07.2020 and the Rectification Order, dated 25.07.2020 passed by the respondent no.1 under the A.P.G.S.T. Act, 2017, for the Tax periods July, 2017 to June, 2019, imposing Tax, Penalty and Interest as violative of principles of natural justice, the present Writ Petition came to be filed. 3. The averments made in the affidavit filed, in support of the Writ Petition, are that:- (a) The petitioner executed certain works entrusted to it by M/s.TATA Projects Limited, and issued Tax Invoices to M/s.TATA Projects Limited. It is said that as per the terms of the agreement, the said Contractee has to pay Service Tax on the same to the petitioner on issue of Tax Invoices by the petitioner. Though, the petitioner iss....

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....ithin a reasonable time. He further submits that he approached this Court only after issuance of Garnishee Notice and long thereafter, the present Writ Petition is filed. He further submits that having regard to the orders passed by the Hon'ble Supreme Court, extending the period of limitation, the petitioner can avail the remedy of appeal as provided under Section 107 of the C.G.S.T. Act, 2017 6. It is no doubt true that the order was passed in the month of July, 2020 and the Writ Petition was filed in the month of October, 2021. The reason given by the petitioner is that due to pandemic, he could not avail the remedy at the earliest. He further submits that in view of the orders passed by the Hon'ble Supreme Court extending the period of....