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2022 (3) TMI 97 - HC - VAT and Sales TaxCancellation of petitioner's petition - appeal filed within time limitation or not - Section 107 of the TNGST Act - HELD THAT:- It is a settled proposition of law that, when there is a limitation prescribed under the Statute and the Statute itself restricts the condonable period of limitation beyond which no judicial authority can extend the condonable period by way of a judicial order for any reason - Here in the case in hand, the Statute prescribes the limitation of three months and thereafter it also fixed the condonable period of 30 days. Both this period was over as early as on 21.12.2019, whereas admittedly the appeal was filed only on 25.08.2021. Now the reason stated by the petitioner is that, due to COVID-19 pandemic he could not file an appeal and his belated filing of appeal is saved by the order passed by the Hon'ble Supreme Court in the suo-motu proceedings by an order dated 15.03.2020 [2021 (11) TMI 387 - SC ORDER] extending the period of limitation by three months and the same was extended from time to time. In this case, absolutely no reason is available for this Court to venture into such an attempt because, admittedly the condonable period was over by 21.12.2019 and admittedly the appeal was filed only on 25.08.2021. The Supreme Court order has come only on 15.03.2020. Therefore, before 15.03.2020 within the condonable period, admittedly the petitioner has not chosen to file the appeal, nor the petitioner has filed any writ petition before this Court during that period and the same has not been kept pending before this Court. When that being so, the proposition projected in the said case as cited by the learned counsel for the petitioner would not be in any way helpful to the petitioner to advance his case. Therefore, for that reason also, the present plea made by the petitioner cannot be entertained. This Court has no hesitation to hold that the petitioner cannot have any successful challenge against the impugned order, where the appeal filed by the petitioner, for the said reason of want of limitation and also beyond the condonable period of delay was dismissed, of course rightly - Petition dismissed.
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