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2021 (7) TMI 229 - HC - GSTExtended period of limitation for filing an appeal - on-going COVID-19 pandemic situation - reliance have been placed in the judgments of the Supreme Court, IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (3) TMI 497 - SC ORDER , IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (1) TMI 261 - SC ORDER , IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2020 (5) TMI 671 - SC ORDER and IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2020 (5) TMI 418 - SC ORDER - HELD THAT - Original orders dated 28.05.2020 passed by R2, i.e., the Assistant Commissioner of Central Tax, had been impugned before the first appellate authority/R1. As per the provisions of the Central Goods and Services Tax Act, 2017, the period of limitation for filing of first appeal is 90 days, extendable by 30 days at the discretion of the appellate authority. The first respondent is directed to take it on file the appeals filed by the petitioner, hear the same and dispose the same on merits after hearing the petitioner, either virtually or otherwise - Petition disposed off.
Issues:
Whether impugned orders passed by the Joint Commissioner of Central Tax are liable to be set aside due to the extension of limitation for filing statutory appeals during the COVID-19 pandemic. Analysis: The judgment addresses the issue of the validity of orders passed by the Joint Commissioner of Central Tax in light of the Supreme Court's judgments extending the limitation period for filing statutory appeals during the COVID-19 pandemic. The petitioner had challenged the original orders passed by the Assistant Commissioner of Central Tax, and the first appellate authority was approached. The Central Goods and Services Tax Act, 2017, provides a 90-day period for filing the first appeal, extendable by 30 days at the discretion of the appellate authority. The Supreme Court had extended the limitation period from 15.03.2020 to 14.03.2021 and further until subsequent orders, acknowledging the impact of the pandemic on legal proceedings. The judgment directs the first respondent to accept the appeals filed by the petitioner, conduct hearings, and make decisions based on merits after providing the petitioner with an opportunity to present their case. The directive emphasizes that the hearings can be conducted virtually or through other means in compliance with the Standard Operating Procedures and the law. By allowing the appeals to be heard and decided based on their merits, the court ensures that the petitioner's rights are protected despite the challenges posed by the pandemic. In conclusion, the Writ Petitions are disposed of without any costs, and the connected Miscellaneous Petitions are closed. The judgment upholds the importance of adhering to legal procedures while accommodating the exceptional circumstances created by the COVID-19 pandemic. The decision ensures that the petitioner's appeals are considered fairly and in accordance with the law, maintaining the balance between legal requirements and the practical challenges faced during these unprecedented times.
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