SC’s suo moto extension of limitation period order is applicable even for condonation period

Railsys Engineers Private Limited Vs Additional Commissioner of Central Goods and Services Tax (Appeals-II) & Anr. (Delhi High Court) The Hon’ble High Court, New Delhi in the matter of Railsys Engineers Private Limited & Anr v. The Additional Commissioner of Central Goods and Services Tax [W.P.(C) 4712/2022 dated July 21, 2022] sets aside order cancelling Goods and Services Tax (“GST”) registration, and held that Supreme Court suo moto extension of limitation period is applicable for filing appeal against cancellation. Facts: The present petition has been filed against the Order...