2023 (1) TMI 837

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....r : (By Sri. Pradhyumna Hejib., Advocate) For the Respondents : (By Sri. Hema Kumar., AGA) ORDER In this petition, the petitioners have sought for the following reliefs: "(i) Issue a writ in the nature of Mandamus or any other writ to issue a writ/order/direction in the nature of Mandamus or any other writ or writs as deemed fit by this Hon'ble Court to direct to quash the impugn....

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....appeal within the prescribed period due to bonafide reasons, sufficient cause and unavoidable circumstances. It is also submitted that the learned counsel also submits that the petitioner has paid the entire tax payable upto to the date of cancellation and for the subsequent period also and certain amount has been deposited by the petitioner before the concerned respondents. Aggrieved by the impug....

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....V/S MR PRIYANK LIDHA FOR THE RESPONDENT - 2022 (4) TMI 751; 4. M/S. NEO BUILT THROUGH ITS PROPRIETOR V/S ETO-CUM-PROPER OFFICER AND ANOTHER -2022 (6) TMI 463; 5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and same is liable to be dismissed. 6. Perusal of the material on record and Section 107 of the CGST Act, 2017 will indicate tha....

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....aside. 7. As rightly contended by the learned counsel for the petitioner, having regard to the material on record and specific assertion on the part of the petitioner that it was not possible for him to seek revocation of the cancellation order on account of the Covid-19 pandemic and till disposal of the appeal by the respondent-Appellate Authority, the said explanation offered by the petitione....