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TMI Blog2022 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... - W.P.(C) No.16346 of 2022 - - - Dated:- 26-9-2022 - JUSTICE JASWANT SINGH AND JUSTICE M.S. RAMAN Petitioner Mr. Jagamohan Pattnaik, Advocate Opposite Parties Mr. Avinash Kedia, Jr. Standing Counsel for CGST, Central Excise Customs ORDER This matter is taken up by virtual/physical mode. 1. Assailing the Order-in-Original No.31/ACCE/ST/SBP-1/2021, dated 16th December, 2021 passed under Sections 73, 75 78 of Chapter-V of the Finance Act, 1994 by the Assistant Commissioner, GST Central Excise, Sambalpur-I Division, Sambalpur for the period 2014-15, the Petitioner has approached this Court invoking provisions of Article 226/227 of the Constitution of India. 2. Circumventing alternative remedy of Appeal prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nner. (3) An appeal shall be presented within three months from the date of receipt of the decision or order of such adjudicating authority, relating to service tax, interest or penalty under this Chapter made before the date on which the Finance Bill, 2012 receives the assent of the President: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. (3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter which lapsed on 15th March, 2021. 6. This Court taking cognizance of the fact that the Hon ble Supreme Court in Miscellaneous Application No.21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition(c) No. 3 of 2020 vide order dated 10th January, 2022 reported as Cognizance for Extension of Limitation, In re, (2022) 3 SCC 117 = (2022) 1 SCC (Cri) 580 = (2022) 2 SCC (Civ) 46 =(2022) 1 SCC (L S) 501 = 2022 SCC OnLine SC 27, extended the period of limitation stipulated in statutes in view of Covid-19 pandemic situation and passed the following order: 1. In March 2020, this Court took suo motu cognizance of the difficulties that might be faced by the litigants in filing petitions/applications/suits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 SCC OnLine SC 947], wherein this Court extended the period of limitation in all proceedings before the courts/tribunals including this Court w.e.f. 15-3-2020 till 2-10-2021. 4. The present miscellaneous application has been filed by the Supreme Court Advocates-on-Record Association in the context of the spread of the new variant of the Covid-19 and the drastic surge in the number of Covid cases across the country. Considering the prevailing conditions, the applicants are seeking the following: (i) Allow the present application by restoring the order dated 23-3-2020 passed by this Hon'ble Court in Cognizance for Extension of Limitation, In re [Cognizance for Extension of Limitation, In re, (2020) 19 SCC 10 : (2021) 3 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, if any, shall become available with effect from 1-3-2022. III. In cases where the limitation would have expired during the period between 15-3-2020 till 28-2-2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 1-3-2022. In the event the actual balance period of limitation remaining, with effect from 1-3-2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15-3-2020 till 28-2-2022 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29-A of the Arbitration and Conciliation Act, 1996, Section 12-A of the Commercial Courts Act, 2015 and provisos (b) and (c) of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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