2022 (9) TMI 989

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....earned Brief Holder for the State. Mr. Shobhit Saharia, the learned counsel for respondent no. 2. Heard. 2. By filing this writ petition, the petitioner, an assessee of Goods and Service Tax, has prayed as follows:- "A writ, order or direction in the nature of certiorari quashing the order passed by respondent no. 2 on 29.04.2022 (contained as Annexure No. 1 to this petition)" 3. The grievan....

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....mmissioner (Appeal), Dehradun within sixty days. He did not prefer an appeal. On 14.09.2022, he filed this writ petition challenging the order passed by the Assistant Commissioner. 4. The learned counsel for the petitioner would rely upon the observations made by the Full Bench of the Gujarat High Court, which was followed by the Division Bench of this court in SPA No. 123 of 2022, and stated tha....

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....edure is specified. B) Resultantly, there is a failure of justice or it has resulted into gross injustice. 5. Thus it is clear that in limited circumstances wherein forum of appeal is provided with a un-extendable limitation, petition under Article 226 of the Constitution of India can be entertained, after the expire of limitation, and the order impugned can be quashed. However, the learned c....