9911796707
TMI Blog2022 (7) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021, passed by respondent no.1. 1.1. Besides the challenge to the aforementioned order i.e., Order-inAppeal, challenge is also laid to the show-cause notice (SCN) dated 29.10.2019 and the order dated 25.11.2019 passed by the concerned authority, cancelling the petitioners' registration. 2. What is not in dispute before us is that the Order-in-Appeal passed by respondent no.1 is founded on the ground that the appeal was instituted beyond the prescribed period of limitation. 3. Mr Sandeep Chilana, who appears on behalf of the petitioners, has assailed the aforementioned Order-in-Appeal, the SCN and the order cancelling the registration of the petitioners, broadly, on the following grounds: (i) Firstly, the limitation period stood extend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urns, with late fee on 30.04.2021. 5. On the other hand, Mr R. Ramachandran, who appears on behalf of the respondents/revenue, submitted that the conduct of the petitioners is such that no relief should be granted to them by this Court. 5.1. In this context, Mr Ramachandran has emphasized the fact that returns for the continuous period of six months, were not filed by the petitioners and therefore, the SCN was issued regarding the cancellation of the registration. 5.2. Mr Ramachandran contends that the procedure, as prescribed under the 2017 Rules, was adhered to, and therefore, no fault can be found with the action taken by the respondents/revenue of cancelling the petitioner's registration. 5.3. As regards the Order-in-Appeal, Mr Rama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntext, it may be relevant to refer to the following extracts from various orders passed by the Supreme Court: "Order dated 23.03.2020 in Writ Petition (Civil) No.3/2020 ....To obviate such difficulties and to ensure that lawyers/litigants do not have to come physically to file such proceedings in respective Courts/Tribunals across the country including this Court, it is hereby ordered that a period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws whether condonable or not shall stand extended w.e.f. 15th March 2020 till further order/s to be passed by this Court in present proceedings. ..." "Order dated 08.03.2021 in Writ Petition (Civil) No.3/2020 ....The period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned orders, it is clear that extension of limitation applied even to the condonable period, and not just to the prescribed period of limitation under Section 107 of the Act. 8.1 Therefore, clearly, the impugned Order-in-Appeal dated 28.06.2021 is contrary to the directions issued by the Supreme Court, and therefore, deserves to be set aside. 9. On merits, as noted above, several assertions have been made by the petitioners, including the assertions which tantamount to stating that there has been a violation of principles of natural justice, inasmuch as the SCN did not indicate the venue or the mode by which the authorized representative of the petitioners was to be heard in defence of their case. 9.1 The reason that we advert to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce; or (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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