9911796707
TMI Blog2022 (7) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... - SC ORDER] , finds that the said Court in no ambiguous terms specified that the period from 15th March, 2020 till 2nd October, 2021 stands excluded for the purpose of computing the periods prescribed under any law which prescribes period(s) of limitation for instituting proceedings, outer limits (within which the Court or Tribunal can condone delay) . It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the CGST Act and appeal being filed on 26th July, 2021, the appeal should have been treated as filed within the period of limitation in view of Cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt period. 3. Mr. Chitta Ranjan Das, counsel for the Petitioner has submitted a list of dates and events to demonstrate that the Appellate Authority ignored the relevant rulings of Hon'ble Supreme Court and whimsically rejected the appeal. For better appreciation the date and particulars as furnished by the petitioner in the writ petition is extracted hereunder:- " Date Particulars Legal Backing 21.11.2019 Communication of order of cancellation of registration 20.02.2020 Last date of normal period of limitation for filing of the appeal Under Section 107(1) of the Act 20.03.2020 Last date of condonable period of limitation under Section 107(4) of the Act. Under Section 107(4) of the Act. 20.03.2020 Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NSION OF LIMITATION). Para 8 of the said order is extracted hereunder:- "Therefore, we dispose of the M.A. No.665 of 2021 with the following directions:- I. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. II. In cases where the limitation would have expired during period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 03.10.2021. In the event the actual balance period of limitation remain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any and has raised no serious objection. 6. This Court, having the opportunity to peruse the Order dated 23rd September, 2021 of the Hon'ble Supreme Court, finds that the said Court in no ambiguous terms specified that the period from 15th March, 2020 till 2nd October, 2021 stands excluded for the purpose of computing the periods prescribed under any law which "prescribes period(s) of limitation for instituting proceedings, outer limits (within which the Court or Tribunal can condone delay)". It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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