Writ beyond condonable period provided u/s. 107 of CGST Act is not maintainable

Bikash Panigrahi Vs Commissioner Commercial Tax CT And Goods And Services Tax (Orissa High Court) Orissa High Court held that writ petition filed beyond the condonable period envisaged under section 107 of the Central Goods and Services Tax Act, 2017 [CGST Act] the same is not condoned. Accordingly, writ dismissed. Facts- The petitioner, proprietorship concern carrying on its business in the name and style “M/s. Bikash Panigrahi”. The proceedings under Section 74 of the GST Act was initiated by issue of show cause notice dated 27th November, 2020 and having failed to file reply within the...