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TMI Blog2023 (8) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... he following export firms viz., M/s.Adhar Impex and Surabhi Fashions. Investigation was carried out under the GST. During the course of such investigation, it was found that the petitioner had connived with the exporter in clearance by over valuing the goods with a view to claim higher draw back / IGST. The petitioner in response to the above notice, was granted opportunities of hearing on 05.08.2020, 14.08.2020 and 04.09.2020. The petitioner engaged a lawyer on 26.09.2020. Thereafter, the petitioner submitted his reply on 08.10.2020 wherein, a request of personal hearing was sought for. The respondent vide communication dated 20.11.2020 intimated the petitioner that the personal hearing was fixed on 25.11.2020. The petitioner requested for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n all proceedings before Courts/Tribunals including this Court w.e.f. 15.03.2020 till further orders. On 08.03.2021. the order dated 23.03.2020 was brought to an end, permitting the relaxation of period of limitation between 15.03.2020 and 14.03.2021. While doing so, It was made clear that the period of limitation would start from 15.03.2021. 3. Thereafter, due to a second surge in COVID-19 cases, the Supreme Court Advocates on Record Association (SCAORA) intervened in the Suo Motu proceedings by filing Miscellaneous Application No. 665 of 2021 seeking restoration of the order dated 23.03.2020 relaxing limitation. The aforesaid Miscellaneous Application No.665 of 2021 was disposed of by this Court vide Order dated 23.09.2021, wherein this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of all judicial or quasi- judicial proceedings II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022 III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022. notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th exporter in Fradulently availing undue drawback / IGST?" However, the impugned order of assessment it was found that the petitioner is the investor for the export and thus actual exporter. The relevant portions are extracted hereunder: "35.11 From the facts and circumstances of the case and documentary evidences available before me I find that Shri Devendra Kumar Yadav has misused the identity of the persons said to be exporters, Shri Pappu in case of M/s Aadhar Impex and Shri Raj Kumar in case of M/s Surbhi Fashion, with or without their knowledge which is further substantiated by the fact that his mobile no is linked to the account wherein the IGST/Drawback amount were credited Therefore, I find that Shri Devendra Kumar Yadav is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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