TaxTMI 
TaxTMI 
2024 (5) TMI 1723
X X X X Extracts X X X X
X X X X Extracts X X X X
..... For the Petitioner/s : Dr. Anjani Pd. Singh, Advocate For the Respondent/s : Mr. Vikash Kumar, SC 11 JUDGMENT PER : MR. K. VINOD CHANDRAN The petitioner has filed the writ petition seeking defreezing of his bank account and also setting aside of the assessment order dated 04.02.2022 passed by the Assistant Commissioner State Tax, Sahabad Circle at Ara. Obviously, the bank acc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....This machinery had to be returned for which an E-Way Bill was generated (Annexure-P/1) which is the cause for the assessment order. 3. We have looked at Annexure P/2 order, which gives a totally different picture. The petitioner is said to have carried out E-Way Bill transactions in the different months of financial year 2021, engaging in sale of goods, the taxable value of which comes to a tot....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... into account the saving of limitation granted by the Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, Cognizance for Extension of Limitation, In Re (2021) 5 SCC 452. Therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Hence, an appeal could have been....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iod by the Appellate Authority or by this Court under Article 226 of the Constitution. 8. The Central Board of Indirect Taxes and Customs has by Notification No. 53 of 2023- Central Tax, dated 02.11.2023 (S.O. 4767(E)) extended the time for filing appeal against an order passed by the Proper Officer on or before 31.03.2023 under Sections 73 and 74 of the 'BGST Act'. This in fact extends the per....