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TMI Blog2022 (12) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order' for the sake of brevity, convenience and clarity] made by the first respondent. 2. The impugned order is an order made by the first respondent in his capacity as Appellate Authority in an appeal preferred against an order dated 29.03.2021 bearing reference No.ZY3303210406115 made by second respondent in a refund claim. 3. Mr.Sanjay Rajpurohit, learned counsel of M/s.Rajpurohit Law House (Law Firm) for writ petitioner submitted that the impugned order returned a finding in his favour on merits but the remedy has not been granted by the Appellate Authority only on the ground that the appeal is barred by limitation. 4. Mr.Rajnish Pathiyil, learned Senior Panel Counsel for Customs and Indirect Tax accepts notice on behalf of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case on hand, adverting to aforementioned appeal, learned counsel submits that the appeal was preferred on 30.05.2022 at 20:09 hours IST. This is one day beyond the extended period that has been allowed by Hon'ble Supreme Court vide the aforementioned order. 8. Learned Revenue counsel submits that 90 days from 01.03.2022 no doubt, falls on a Sunday i.e., 29.05.2022 but this 90 days period is akin to condonable period and not prescribed period and therefore next working day filing does not save the day for writ petitioner is his further say. 9. This may be an unfortunate case but the law is very well settled that when the last day of the prescribed period falls on a public holiday for the Court or Adjudicating Authority, the act can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case [Sagufa Ahmed and others Vs. Upper Assam Polywood Products Private Limited and others reported in (2021) 2 SCC 317]. 11. Relevant paragraph in the aforementioned Eagle-Omega case is paragraph No.29 and the same reads as follows: '29. Similarly, the argument of learned Standing Counsel for Southern Railways that Sagufa Ahmed case is distinguishable as it centres around suo motu orders passed by Hon'ble Supreme Court during the lock down period is of no avail as Hon'ble Supreme Court has comprehensively considered Sections 2(j) and 4 of Limitation Act as well as Section 10 of GC Act and had made it clear that what was extended by Hon'ble Supreme Court during the lock down is the period of limitation and not the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Article 141 on all Courts/Tribunals and authorities. This order may be brought to the notice of all High Courts for being communicated to all subordinate Courts/Tribunals within their respective jurisdiction. Issue notice to all the Registrars General of the High Courts, returnable in four weeks." 19. But we do not think that the appellants can take refuge under the above order. What was extended by the above order of this Court was only "the period of limitation" and not the period upto which delay can be condoned in exercise of discretion conferred by the statute. The above order passed by this Court was intended to benefit vigilant litigants who were prevented due to the pandemic and the lock down, from initiating proceedings with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y suit, appeal or application expires on a day when the court is closed, the suit, appeal or application may be instituted, preferred or made on the day when the court reopens. Explanation.- A court shall be deemed to be closed on any day within the meaning of this section if during any part of its normal working hours it remains closed on that day." ' (Underlining made by this Court for ease of reference) 12. The above makes the position very clear. Hon'ble Supreme Court has made it clear that what was extended by order of Hon'ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion conferred by the Statute. Therefore, this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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