TMI Blog2021 (3) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... nd imparts all characteristics of a return valid and acceptable - seeking declaration that section 62 (2) of the act is directory and not mandatory and therefore any return validly filed in terms of section 39 read with section 47 of the act shall replace the best judgement assessment made under section 62 (1) irrespective of the bar of limitation prescribed under section 62 (2) of the act. HELD THAT:- It stands clarified that deposit of such amount would be without prejudice to the respective rights and contentions of the parties and the order which the authority may pass upon the matter being remanded for consideration afresh. As such, purely on a limited ground, the impugned order passed by the State Tax Additional Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods And Services Tax Act, 2017 (hereinafter referred to as the act for short) from 05.03.2020 being the date of conscious knowledge of the impugned order dated 31 08.2019 and hence rejection of the appeal on grounds of delay is illegal, misconceived and unsustainable in the eye of law; d) For further holding and a declaration that the limitation prescribed under section 107 of the act can be extended under section 5 of the limitation act 1963 and the provisions of the limitation act 1963 shall apply with full force in view of section 29 (2) of the said act; e) For holding and a declaration that the return filed by the petitioner for the tax period Of June 2019 on 04.10.2019 with delay of three days with respect to the limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties, as also perused the record, we are of the considered view that interest of justice would best be met if we dispose of the present petition in the following terms: (a) The appellate authority could not have condoned the delay in hearing an appeal beyond the statutory period, which we do hereby, in view of the current pandemic Covid-19 more so, in view of the direction issued by the Hon'ble Apex Court in Suo Motu Writ (Civil) No. 3 of 2020 (RE: COGNIZANCE FOR EXTENSION OF LIMITATION). As such, the impugned order dated 20.8.2020 passed by the State Tax Additional Commissioner (Appeal), Patna, in Appeal Case No. AD100620000635W, titled as M/s. Bihar Risk Management Consultancy Pvt. Ltd., 2nd, 67, Thakur Bhawan, Bankmens Colony, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, as contained in Annexure 4, with further mutually agreeable directions that- (a) the petitioner shall deposit a sum of ₹ 3 lacs with the authority on or before 9th March, 2021; (b) the petitioner shall appear before the assessing authority on 9th March, 2021 in his office at 10:30 A.M., on which date he shall place on record additional material, if so required and desired; (c) also, further opportunity shall be afforded to the parties to place additional material, if so required and desired; (d) petitioner undertakes to fully cooperate and not take any unnecessary adjournment; (e) the authority shall decide the matter on merits, in compliance of the principles of natural justice, on or before 3rd of May, 2021; (f) l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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