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TMI Blog2024 (11) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2022 where the period of limitation have been stated as Ninety days from 01.03.2022 the said decision of Hon ble Supreme Court was consequence of the COVID-19 outbreak. In the said decision taking note of the pandemic conditions, Hon ble Supreme Court has directed that for period of pandemic, the limitation filed for filing the appeal shall be 90 days from 01.03.2022. As this decision was made in exceptional circumstances, it was setting the period of limitation in absolute terms without any power to the authorities to further condone the delay. Or more appropriately said the Hon ble Supreme Court had condoned the delay in filing the appeals during the period of pandemic by setting the time limit for filing the appeals within 90 days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nouncement, the appellant was required to file the present appeal on or before 29.05.2022 but they filed their appeal on 22.06.2022, after the expiry of the above mentioned stipulated period. Since the undersigned does not have any power to condone filing appeal beyond this date, thus, the present appeal is liable to be dismissed being time-barred. 2.1 The Appellant is proprietorship firm engaged in providing services under the category of Works Contract Services. 2.2 On the basis of information received from Income Tax Department in the year 2014-15 it was observed that the Appellant had not depicted the correct value of the services provided in their ST-3 returns filed for the that period. 2.3 After completion of enquiry/ investigations a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ibid read with Section 142, 173 and Section 174 of CGST Act,2017. (ii) I impose a penalty of Rs.1,41,610/- Section 78 of the Finance Act, 1994 readwith Section 142, 173 and Section 174 of CGST Act, 2017. (iii) I drop the demand of Service Tax amounting to Rs.21,15,078/- (Rs. Twenty One Lakhs Fifteen Thousand Seventy Eight only). (iv) I confirm the demand of interest on delay in depositing Service Tax amounting to Rs.30,118/- I order to appropriate the interest amounting to Rs.3,678/- deposited by the party against the interest confirmed. (v) I impose a penalty of Rs.10,000/- under 77(1)(d) of the Finance Act, 1994 readwith Section 142, 173 and Section 174 of CGST Act, 2017. 2.4 Aggrieved Appellant filed appeal before first Appellate Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de in exceptional circumstances, it was setting the period of limitation in absolute terms without any power to the authorities to further condone the delay. Or more appropriately said the Hon ble Supreme Court had condoned the delay in filing the appeals during the period of pandemic by setting the time limit for filing the appeals within 90 days from the 01.03.2022. 4.3 In case of Ramachandra Barathi [2022 LiveLaw (SC) 786] Hon ble Supreme Court has observed as follows:- Though, it is always said that the High Court is not a Court to subordinate to the Supreme Court. However, when the High Court deals with judgments of this Court, which 2 are binding on everyone under Article 141 of the Constitution of India, it is expected that the judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. 9. Learned counsel for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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