ROYAL ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

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

(2.) The petitioner has prayed for quashing of the order dated 13.03.2020 passed by the Respondent No.8, the Assistant Commissioner of State Tax, Bhagalpur, the summary of demand dated 26.02.2021 passed in form GST APL-04, in Reference No. ZA1003200159439 and the order dated 25.02.2021 passed by the Respondent No. 7 namely the Additional Commissioner of State Tax (Appeal), Bhagalpur Division, in Appeal Case No. BH/GST34/2020-21, whereby the appeal of the petitioner has been rejected merely on the grounds of being barred by limitation.

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