Page 93 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] RAJINDER BASSI v. STATE OF PUNJAB 339
pugned order dated 8-12-2018 denying the transitional input tax credit availed
by the petitioner for the period between July, 2017 and December, 2017 on the
works contact.
2. Against the said order, the petitioner had attempted to upload the
appeal. However, the petitioner was unable to upload the appeal memorandum.
Since the petitioner encountered difficulties in uploading the said appeal memo-
randum through the website of the Government, the petitioner sent a written
representation in person regarding the difficulties by it faced.
3. As the petitioner was unable to upload the appeal on the website, the
petitioner manually filed the appeal on 16-4-2019. The Deputy Appellate Com-
missioner proceeded to pass the impugned order dated 9-7-2019 and has dis-
missed the same on the ground that it is time-barred under Section 107(1) of the
Tamil Nadu Goods and Services Tax Act, 2017. Under these circumstances W.P.
No. 2207 of 2020 has been filed.
4. I have considered the arguments and perused the records. The fail-
ure on the part of the petitioner to file the appeal in time was on account of the
attempt of the petitioner to unsuccessfully upload the appeal memorandum on
the website of the 1st respondent.
5. This resulted in the delay and therefore the petitioner filed the ap-
peal manually on 16-4-2019 by which time the limitations had expired under Sec-
tion 107(1) of the Tamil Nadu Goods and Services Tax Act, 2017. I find merits
and the contentions raised by the petitioner.
6. Under these circumstances, the impugned order dated 9-7-2019 is
quashed and accordingly the Appellate Deputy Commissioner is directed to take
up the appeal filed by the petitioner and dispose the same on merits in accord-
ance with law.
7. The appellate Deputy Commissioner shall pass order within a period
of 45 days from the date of receipt of copy of this order. In view of the above,
there is no necessity to pass any separate order in W.P. No. 2266 of 2020.
8. Accordingly, both the writ petitions stand disposed with the above
observation. Consequently, connected miscellaneous petitions are closed. No
cost.
_______

2020 (36) G.S.T.L. 339 (P & H)
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Gurvinder Singh Gill, J.
RAJINDER BASSI

Versus
STATE OF PUNJAB
C.R.M. No. M-11954 of 2020 (O & M), decided on 17-4-2020
Bail for offences under GST - COVID-19 - Interim Bail - Evasion of tax
of over ` 20 crores - Direction by Supreme Court to States/Union Territories to
constitute High Powered Committees to decide which prisoners may be re-
leased on interim bail or parole to prevent overcrowding of prisons so that in
GST LAW TIMES  21st May 2020  93