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2021 (9) TMI 946 - HC - GSTValidity of assessment order - time limitation - rejection on the ground of delay - the order of assessment was passed by the Superintendent of State Taxes on 03.06.2020, whereas the petitioner had filed appeal on 03.11.2020 which was held to be beyond limitation - HELD THAT - The effect of this order was that the entire time lapsed between 15.03.2020 to 15.03.2021 in pursuing any legal proceeding, would be ignored for the purpose of limitation. In the present case, the Assessing Officer had passed the order of assessment on 03.06.2020 against which the petitioner preferred appeal on 03.11.2020. Both these events namely, the order of assessment which the petitioner had challenged and the presentation of appeal against such order fell within the immunity period provided by the Supreme Court in the said order i.e. the period between 15.03.2020 to 15.03.2021. There was thus no delay at the hands of the petitioner in preferring the appeal - The crucial dates of order of assessment and petitioner preferring appeal are identical and fall within the immunity period provided by the Supreme Court. The petitions are disposed of by quashing the respective orders passed by the appellate Commissioner rejecting the petitioner s appeals on the ground of delay - Petition disposed off.
Issues:
Challenge to order of assessment dismissal based on delay in appeal filing under Section 107 of TSGST Act, 2017 due to COVID-19 related restrictions. Analysis: The judgment dealt with petitions challenging the dismissal of appeals against orders of assessment due to delay. The petitioner's appeal was dismissed by the Additional Commissioner of State Tax based on delay, as the appeal was filed beyond the prescribed time limit. Section 107 of the TSGST Act, 2017 allows appeals within three months, extendable by one month for sufficient cause. However, the COVID-19 pandemic and related restrictions created unprecedented difficulties for litigants in approaching courts, leading to the Supreme Court invoking Article 142 to extend limitation periods. The Supreme Court's order excluded the period from 15.03.2020 to 14.03.2021 from limitation calculations, ensuring that time lapsed during this period would not count towards the limitation period for legal proceedings. The judgment highlighted that the petitioner's order of assessment and the filing of the appeal both fell within the period immune from limitation as per the Supreme Court's order. This meant that there was no delay on the petitioner's part in filing the appeal, as both events occurred within the excluded period due to COVID-19. The court noted that similar facts existed in other cases, where the crucial dates also fell within the immunity period provided by the Supreme Court. Consequently, the court quashed the orders rejecting the appeals based on delay and directed that all appeals be examined on their merits and disposed of in accordance with the law. In conclusion, the petitions were disposed of by setting aside the orders rejecting the appeals due to delay, ensuring that all appeals would be considered on their merits. The judgment emphasized the impact of COVID-19 related restrictions on legal proceedings and the Supreme Court's intervention to extend limitation periods, providing relief to litigants facing challenges in meeting statutory deadlines during the pandemic.
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