SHIV SHAKTI TRACTORS Vs. UNION OF INDIA

JUDGEMENT

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

(2.) It is brought to our notice that vide impugned order dtd. 27/9/2022 passed by the Respondent No. 4 namely the Additional Commissioner, State Tax (Appeal), Magadh Division Gaya, in Appeal Case No.ND/GST-20/2022-23, the appeal of the petitioner against the order dtd. 22/1/2021 passed by Respondent No. 5, namely The Joint Commissioner, State Tax, Nawada Circle, Nawada, for the period April, 2018 to March, 2019, has been rejected on the ground of the same being barred by limitation.

(3.) Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Assessing Authority for deciding the case afresh and the limitation shall not be allowed to come in the way. Also, the case shall be decided on merits. Also, during pendency of the case, no coercive steps shall be taken against the petitioner.