9911796707
TMI Blog2022 (3) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... days. Both this period was over as early as on 21.12.2019, whereas admittedly the appeal was filed only on 25.08.2021. Now the reason stated by the petitioner is that, due to COVID-19 pandemic he could not file an appeal and his belated filing of appeal is saved by the order passed by the Hon'ble Supreme Court in the suo-motu proceedings by an order dated 15.03.2020 [ 2021 (11) TMI 387 - SC ORDER ] extending the period of limitation by three months and the same was extended from time to time. In this case, absolutely no reason is available for this Court to venture into such an attempt because, admittedly the condonable period was over by 21.12.2019 and admittedly the appeal was filed only on 25.08.2021. The Supreme Court order h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 22.08.2019 by the concerned authority, as against which, if at all the petitioner wanted to agitate the issue by filing an appeal as provided under the Statute especially under Section 107 of the TNGST Act, he should have filed the same within three months period, which ended on 21.11.2019. Suppose the petitioner could not file an appeal within the three months period and if it is filed belatedly, such kind of delay can be condoned for one month, which means, after the three months limitation period was over, there is one month condonable period available before the appellate authority, where, if plausible reasons are given by the petitioner, such delay can be condoned and the appeal can be entertained. 3. Here in the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, on that ground he seeks the indulgence of this Court against the impugned order. 5. Learned counsel for the petitioner would rely upon the order of a learned Single Judge of this Court made in W.P.Nos.24668 24669 of 2018 dated 19.09.2018 in the matter of Sri Durgai Amman HP Gas Gramin Vitrak, Vellore -Vs- The Assistant Commissioner (ST) (FAC), Arakkonam , wherein he relied upon Para 4 and 5 which reads thus, 4. The Assessing Officer, after issuing notices of proposal, passed the orders of assessment impugned in these writ petitions, by imposing tax and penalty. The Assessing Officer has found that the petitioner had neither filed monthly return nor annual return for both assessment years. It is also noted by the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of three weeks from the date of receipt of a copy of this order, by complying with other statutory requirements for filing those appeals. If such appeals are filed within the time stipulated herein, the concerned Appellate Authority shall consider the appeals on its own merits and pass appropriate orders in accordance with law, without reference to the period of limitation. It is also made clear that this Court is not expressing any view on the merits of the assessment, as it is for the petitioner to canvass the correctness or otherwise of the same before the Appellate Authority, who in turn will consider such contentions on merits and in accordance with law. No costs. Connected miscellaneous petitions are closed. 6. By relyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt is afraid to have such a proposition as projected by the learned counsel for the petitioner because, on the date the three months limitation period was over as well as the one month condonable period was over, absolutely there was no pandemic in this country. If at all the pandamic struck sometime in March 2020, based on which if the Supreme Court came forward to pass an order to extend the limitation period on 15.03.2020, that would be made applicable only from 15.03.2020. Therefore, it cannot be stretched upon to make it retrospectively from November or December 2019, as that kind of proposition now being projected by the learned counsel for the petitioner is a far stretch of any plausible or acceptable reason. Therefore, this Court ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng before this Court. When that being so, the proposition projected in the said case as cited by the learned counsel for the petitioner would not be in any way helpful to the petitioner to advance his case. Therefore, for that reason also, the present plea made by the petitioner cannot be entertained. 13. For all these reasons, this Court has no hesitation to hold that the petitioner cannot have any successful challenge against the impugned order, where the appeal filed by the petitioner, for the said reason of want of limitation and also beyond the condonable period of delay was dismissed, of course rightly. Hence, the writ petition fails and accordingly it is dismissed. No costs. Consequently, connected miscellaneous petition is also d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
