MANIKANT SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) Petitioner has prayed for the following relief(s):

(2.) It is brought to our notice that vide impugned order dated 13.02.2021 passed by the Respondent No. 2 namely the Additional Commissioner of State Taxes (Appeal), Purnea Division, Purnea in Appeal Case No. (ARN) AD1002210022001, the appeal of the petitioner against the order dated 11.02.2020 rectified order dated 12.05.2020 passed by Respondent No. 3, namely Joint Commissioner of State Taxes, Purnea Circle, Purnea, under Section 73 of the Bihar Act, 2017 and summary of order in Form GST DRC-07 dated 13.02.2020 and in Form GST DRC-08 dated 01.07.2020, for the tax period 01.10.2018 to 31.03.2019, has been rejected merely on the grounds of being barred by limitation. Both the orders were ex parte in nature.

(3.) In our considered view, the delay stands sufficiently explained on account of COVID restrictions.