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2022 (12) TMI 267 - HC - VAT and Sales TaxJurisdiction and Validity/legality of re-assessment order - time limitation - sale of hair - genuineness of “H” Forms - denial of exemption on the ground that Forms were not issued by their Officers - It is claimed that the verification of Forms also ought to have been completed before the expiry of four years from the date of the assessment year - validity of revision of the order, five years after passing of the original order - violation of principles of natural justice - HELD THAT:- It is no doubt true that Government of India, Ministry of Finance has issued Circular dated 20.7.2021 extending the time limit for filing appeals by the Revenue, before quasi-judicial authorities or Courts in terms of the Supreme Court’s order. In S. Kasi’s case [2020 (6) TMI 727 - SUPREME COURT], the Hon’ble Supreme Court was dealing with an issue namely, as to whether limitation for filing charge sheet can be extended, thereby denying benefit under Section 167(2) Cr.P.C. Dealing with the same, the Apex Court, having regard to the factual situation and taking into consideration the liberty of an individual, did not agree with the argument of the respondents that statutory period for filing charge sheet under Section 167 Cr.P.C. also stands extended during the pandemic. As held by the Hon’ble Apex Court in S. Kasi’s case, the limitation for filing petitions/ applications/ suits/ appeals/ all other proceedings was extended only to obviate lawyers/litigants to come physically to file such proceedings in respective Courts/Tribunals. The order was passed to protect the litigants/lawyers whose petitions/applications etc., would become time barred if they are not being able to physically come to file such proceedings. The order was to the benefit of the litigants, who have to take recourse of law, as per the applicable statute. The law of limitation bars the remedy but not the right. The Division Bench of this Court in V-Guard Industries Limited [2022 (1) TMI 1012 - ANDHRA PRADESH HIGH COURT] extended the period of limitation even in respect of orders to be passed by statutory authorities also. Further, as the State is also a litigant, and if orders could not be passed within the time prescribed due to the prevailing pandemic, coupled with the difficulties faced by the authorities in passing orders due to pandemic, they would be barred by limitation - the Division Bench of this Court extended the period of limitation even in respect of orders to be passed by statutory authorities also. Further, as the State is also a litigant, and if orders could not be passed within the time prescribed due to the prevailing pandemic, coupled with the difficulties faced by the authorities in passing orders due to pandemic, they would be barred by limitation. Apart from that, when the assesses are permitted to file their returns beyond the period prescribed due to pandemic, in view of the judgment of the Hon’ble Supreme Court and circulars issued, we feel that the authorities also should be given time to pass orders during the pandemic. While negativating the argument advanced by the petitioner with regard to limitation and having regard to the finding given in this Judgment, the Re-assessment Order, dated 24.02.2022, passed by Respondent No.1 is set aside and the matter is remitted back to the assessing authority to pass orders afresh after hearing the petitioner, in accordance with law, as early as possible - petition disposed off.
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