9911796707
TMI Blog2021 (5) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial laws compoundable or not with effect from 15.03.2020 till further orders and the same came to be extended from time to time - It is very much evident from a reading of the above order of the Hon ble Apex Court that the period from 15.03.2020 to 14.03.2021 is liable to be excluded from the period of limitation. Having regard to the provisions of Section 31 of the AP VAT Act, 2005 and in view of the order of the Hon ble Apex Court, this Court deems it appropriate to relegate the petitioner herein to the alternative remedy of appeal to the Appellate Deputy Commissioner - the Writ Petition is disposed of, leaving it open for the petitioner herein to avail the alternative remedy under Section 31 of the AP VAT Act, 2005, within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the petitioner appeared before the 1st respondent and sought time and the matter stood posted to 20.03.2020 and on which date, according to the petitioner, a representation was submitted, requesting to grant four working days time for the purpose of furnishing necessary information of the customers who purchased the damaged Dal, which needs to be treated as cattle feed. 4. According to the petitioner, subsequently, due to the onset of Covid-19 pandemic, the petitioner herein could not approach the Assessing Authority for the purpose of furnishing the above said information, which eventually, resulted in passing of the impugned order of assessment dated 31.03.2020. 5. According to the learned counsel for the petitioner, though the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin thirty days from the date on which the order or proceeding was served on him, is entitled to file appeal. According to proviso to sub-section (1) to Section 31 of the Act, the appellate authority is also empowered to grant further period of 30 days to admit the appeal after expiry of the said 30 days, provided the Appellate Authority is satisfied that the VAT dealer or TOT dealer or any other dealer has sufficient cause for not preferring appeal within that period. 9. In the instant case, the Assessing Authority passed the order on 31.03.2020. The Hon ble Apex Court, having regard to the situation which arose due to Covid-19 pandemic, took up the issue suo motu vide Suo Motu Writ Petition (Civil) No.3 of 2020 and initially, by order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 12Aof the Commercial Courts Act, 2015 and provisos(b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 4. The Government of India shall amend the guidelines for containment zones, to state. Regulated movement will be allowed for medical emergencies, provision of essential goods and services, and other necessary functions, such as, time bound applications, including for legal purposes, and educational and job-related requirements. 3. The Suo Motu Writ Petition is disposed of accordingly. 10. It is very much evident from a rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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