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TMI Blog2023 (10) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... pass a fresh order on merits in accordance with law within a period of six months from the date of receipt of a copy of this order. Petition disposed off. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.Derric Sam for Adithya Reddy For the Respondent : Mrs.R.Hemalatha Senior Standing Counsel. ORDER The petitioner a proprietor of concern named J.J.Fabrication has filed this writ petition against the impugned Order-in-Original No.12/2022(ST) dated 16.02.2022. 2. By the impugned order, the respondent has confirmed the demand proposed in the Show Cause Notice No.10/2021(ST) dated 28.04.2021. By the aforesaid Show Cause Notice, the petitioner was called upon to show cause as to why a sum of Rs. 19,57,323/- should not be demanded from the petitioner for the Financial Year 2015-16. The notice appears to have been issued by invoking extended period of limitation under proviso to Section 73(1) of the Finance Act, 1994. 3. The specific case of the petitioner is that the petitioner has not received the aforesaid Show Cause Notice No.10/2021 (ST) dated 28.04.2021. It is submitted that the petitioner was directly called upon to appear for a perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Senior Standing Counsel for the respondent would submit that the period of limitation would have expired on 24.10.2020 and on 24.04.2021. However, on account of the outbreak of Covid-19 pandemic, during March 2021 the period of limitation was extended in terms of the decision of 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 dated 10.01.2022. 9. The learned Senior Standing Counsel for the respondent has also placed reliance on a Circular dated 25.04.2016 bearing Reference No.C.No.296/07/2016-CZ.9 issued by the Central Board of Excise and Customs. It is submitted that as per the Circular, the time for filing the Returns in Form ST3 was extended from time to time from 25.04.2016 to 29.04.2016. Taking note of the difficulties faced by the taxpayers in the ACES application, the time for filing returns was also extended from 25.04.2016 to 29.04.2016. Relevant portion of the clarification reads as under:- The Central Government has extended the date of filing of ST-3 returns to 29.04.2016 from 25.04.2016 owing to certain difficulties being faced by the taxpayers in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, by whatever name called; or (b)filing of any appeal, reply or application or furnishing of any report, document, return or statement, by whatever name called, shall, notwithstanding that completion or compliance of such action has not been made within such time, stand extended to the 30th day of June, 2020 or such other date after the 30th day of June, 2020 as the Central Government may, by notification, specify in this behalf: Provided that the Central Government may specify different dates for completion or compliance of different actions under clause (a) or clause (b). 16. The Government later issued Notification F.No.CBEC- 20/06/08/2020-GST dated 27th June 2020 and Notification F.No.450/61/2020-Cus.IV (Part-1) 30th September 2020 for extending the time initially from 30th June 2020 as per the Ordinance to 30th September 2020 and thereafter to 31st December 2020 in terms of the above mentioned notifications. 17. Relevant portion from the above notifications reads as under:- Notification dated 27th June, 2020 Notification dated 30 th September, 2020 G.S.R. (E).- In exercise of the powers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings. All other proceeding should be understood in the nature of the earlier used expressions but can be quasi-judicial proceedings. Hon'ble Supreme Court has stepped into to grant extensions only with reference to judicial and quasi-judicial proceedings in the nature of appeals/suits/petitions etc. and has not extended it to every action or proceeding under the CGST Act. (ii) ......... (vi) As regards issuance of show cause notice, granting time for replies and passing orders, the present Orders of the Hon'ble Supreme court may not cover them even though they are quasi-judicial proceedings as the same has only been made applicable to matters relating to petitions/applications/suits, etc. 19. The above circular was issued in the light of the decision of the Hon'ble Supreme Court vide its order dated 27.04.2021 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition (C) No.3 of 2020, whereby it restored its previous order dated 23.03.3020 and gave reprieve wherever limitation were expiring. By its order, the Hon'ble Supreme Court clarified as follows:- We, therefore, restore the order dated 23rd March, 2020 and in continuation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the period by its Order dated 10.01.2022 in M.A.No.21 of 2022 in M.A.No.665 of 2021 in SMW(C) No.3 of 2020 [2022(3) SCC 117]. Paragraph 5 of the said Order of the Hon'ble Supreme Court reads as under:- 5. Taking into consideration the arguments advanced by learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of the M.A.No.21 of 2022 with the following directions: I. The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect 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 ..... 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