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2022 (4) TMI 917

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..... : COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (11) TMI 387 - SC ORDER] , the relevant period was excluded in computing limitation period for filing an appeal. The petitioner is entitled to get the benefit of the same as the relevant period is covered by the time period referred to in the order passed by the Hon ble Court. The delay in filing the certified copy is condoned, and the respondent .....

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..... on the ground that the certified copy of the impugned order challenged therein was not filed in time in accordance with Rule 108 (3) of the WBGST Rules 2017. However, by the order dated 23.09.2021 passed by a Special Bench of the Hon ble Apex Court in re: Cognizance for Extension of Limitation in Miscellaneous Application No. 665 of 2021 in SMW (C) No. 3 of 2020, the period from 15.03.2020 till 02 .....

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..... passed by the Hon ble Apex Court in re: Cognizance for Extension of Limitation (supra), the relevant period was excluded in computing limitation period for filing an appeal. The petitioner is entitled to get the benefit of the same as the relevant period is covered by the time period referred to in the order passed by the Hon ble Court. Therefore, the impugned order needs to be set aside and t .....

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