NCLT allows belated claim of GST condoning a delay of around 452 days of submitting the claim – NCLT Cuttack Bench

In this case, The Applicant had lodged its claim with the RP on 15.01.2021 when there was a delay of around 452 days of
submitting the claim, the Respondent/RP has refused to consider the same on the grounds of delay as the same was
submitted beyond the cut-off date. The Adjudicating Authority held that in view of the facts and circumstances of the case,
Covid-19 pandemic and corresponding lockdowns etc. and more particularly in the interest of revenue of the Exchequer,
as a special case this Adjudicating Authority is inclined to allow this appeal and condoned the delay of 452 days in lodging
the claim by the Applicant, namely, Joint Commissioner of Commercial Taxes & G.S.T., C.T. & G.G.T. Circle, Rourkela-Il, Odisha.

Branch: NCLT, Cuttak Bench

Link: https://ibclaw.in/joint-commissioner-of-commercial-taxes-g-s-t-c-t-g-g-t-circle-rourkela-il-odisha-vs-mr-manish-jain-rp-of-krishna-ferro-products-ltd-nclt-cuttack-bench/