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2022 (12) TMI 1227 - HC - GSTCondonation of delay in filing appeal - three months prescribed period and one month condonable period vide Section 107 of the Central Goods and Services Tax Act, 2017 elapsed within Covid-19 period - HELD THAT:- In identical circumstances, this Court had penned a judgment in THE GENERAL MANAGER SOUTHERN RAILWAY HEAD QUARTERS OFFICE PARK TOWN CHENNAI AND THE CHIEF ENGINEER/CENTRAL (CONSTRUCTION) N SOUTHERN RAILWAY PERIYAR E.V.R. HIGH ROAD EGMORE CHENNAI VERSUS EAGLE-OMEGA AND KR AND CO. (JV) REPRESENTED BY ITS LEAD PARTNER MR. C. KARNAN [2020 (10) TMI 1348 - MADRAS HIGH COURT] wherein delay in filing an application under Section 34 of The Arbitration and Conciliation Act, 1996 left the protagonist of a Section 34 high and dry. Hon'ble Supreme Court has made it clear that what was extended by order of Hon'ble Supreme Court qua Covid-19 period was only the period of limitation and not the period upto which the delay can be condoned in exercise of discretion conferred by the Statute. Therefore, this Court in the light of the authoritative pronouncement of Hon'ble Supreme Court, finds no grounds to interfere with the order of the first respondent. The argument that impugned order returns a finding in favour of writ petitioner but does not grant relief owing to limitation bar is no argument as law is well settled that when limitation elapses right is not extinguished but remedy is barred. Petition dismissed.
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