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TMI Blog2022 (3) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal can condone delay) and termination of the proceedings. As such it is not only the delay in filing of suits, appeal, application or any proceedings which stands relaxed for the period 15.03.2020 till 28.02.2022, but even the period of limitation for termination of proceedings. The respondents perhaps are labouring under the impression that since the period of six months contemplated under Section 161 of the JGST Act, 2017 has expired much before they are precluded from deciding the application. It is also evident that the application remained undecided not on account of any fault on the part of the petitioner. The respondents cannot therefore take advantage on their wrong also. The respondents should take a decision on the application for rectification dated 28th September, 2019 pending before them in accordance with law as expeditiously as possible - petition disposed off. - W.P.(T) No. 3247 of 2020 - - - Dated:- 8-3-2022 - HON BLE MR. JUSTICE APARESH KUMAR SINGH AND HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. N.K.Pasari, Adv. Ms. Sidhi Jalan, Adv. For the Respondents : Ms. Darshana Poddar Mishra, A.A.G.-I. Heard learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummary of show cause notice under GST DRC-01/GST DRC-02 alleging availment of excess Input Tax Credit for the period July, 2017 to September, 2018 proposing to impose tax, interest and penalty to the tune of ₹ 1.09 crores. Petitioner s return were also subjected to scrutiny and GST ASMT-10 was issued in terms of Rule 99 (1) for the period of April, 2018 to March, 2019 which overlaps to the period of DRC-01/ DRC-02 alleging mismatch of GSTR-3B and GSTR-2A. Subsequently petitioner was surprised to receive a summary of the order under GST DRC-07 issued under Rule 142(5) for the period July, 2017 to September 2018. According to the petitioner it filed an application for rectification on 28 th September, 2019 under Section 161 of the Act of 2017 and also submitted reconciliation statements for the period of 1st July 2017 to 30 th September 2018 in terms of which an amount of ₹ 4.06 lacs was standing towards ITC in favour of the petitioner. According to the petitioner as per the reconciliation statements there is no difference or mismatch or excess availment of ITC. The grievance of the petitioner is that no order has been passed on the rectification application till dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date of the impugned order. The period of limitation for preferring an appeal against the order passed under Section 73 of the Act has expired much before the commencement of the lockdown period for the petitioner to avail of relaxation of the limitation period in terms of the order passed by the Apex Court in the Suo Motu Writ Petition (Civil) No(s). 3/2020 and the subsequent orders passed by the Apex Court from time to time. However, learned counsel for the respondent submits that application for rectification is not maintainable. A review of the order passed under Section 73 cannot be undertaken under Section 161 which the petitioner is actually seeking. It is only for correction of errors apparent on the record. Besides that learned counsel for the respondent submits that the period for passing an order on a rectification application i.e., six months has already expired, as such respondent cannot take a decision on such application against the scheme of the Act. 6. However, on this score on consideration of the submission of the respondents counsel, it appears that the application for rectification was made by the petitioner on 28th September, 2019 and the six months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sections 23 (4) and 29 A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisions (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and nay 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. 7. It appears from perusal of the order passed by the Apex Court which stands further extended up to 28.02.2022 vide order dated 10.01.2022 that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the period prescribed under Sections 23 (4) 29 (A) of the Arbitration and Conciliation Act, 1996, Section 12 A of the Commercial Court 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 not only for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of the proceedings. As such it is not only the delay in filing of suits, appeal, application or any proceedings which stands relaxed for the period 15.03.2020 till 28.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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