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2021 (12) TMI 775

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..... to have taken note of the same and numbered the appeal and taken up the appeal for final hearing. This writ petition stands allowed by directing the second respondent to take up the appeal filed by the petitioner and consider the same in accordance with law and on merits within a period of sixty (60) days from the date of receipt of a copy of this order. - W.P.No.24098 of 2021 And W.M.P.Nos.25400 & 25041 of 2021 - - - Dated:- 7-12-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.Bharat Raichandani for MR.A.K.Rajaraman For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel for R2 R3 ORDER The petitioner has challenged the impugned order dated 13.01.2021 in Order-In-Appeal No.1 2/2021-JC(GST .....

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..... cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021 , notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021 . In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply.'' 5. It is therefore submitted that the respondent ought to have implemented the order passed by the Hon'ble Supreme Court as on par with the law of the land and binding under Article 141 of the Constitution of India. 6. The learned counsel for the petitioner has further drawn attention to the yet another order of the Hon'ble Suprem .....

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..... ities against any quasi-judicial order: Wherever any appeal is required to filed before Joint / Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per the Hon'ble Supreme Court's order.'' 11. Considering the same, this writ petition stands allowed by directing the second respondent to take up the appeal filed by the petitioner and consider the same in accordance with law and on merits within a period of sixty (60) days from the date of receipt of a copy of this ord .....

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