TMI Blog2021 (9) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal on 03.11.2020. Both these events namely, the order of assessment which the petitioner had challenged and the presentation of appeal against such order fell within the immunity period provided by the Supreme Court in the said order i.e. the period between 15.03.2020 to 15.03.2021. There was thus no delay at the hands of the petitioner in preferring the appeal - The crucial dates of order of assessment and petitioner preferring appeal are identical and fall within the immunity period provided by the Supreme Court. The petitions are disposed of by quashing the respective orders passed by the appellate Commissioner rejecting the petitioner s appeals on the ground of delay - Petition disposed off. - W.P (C) No. 380 to 387 of 2021 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the said period, allow it to be presented within a further period of one month. Thus in terms of Section 107 of the TSGST Act, an appeal against order of assessment can be presented within three months which can be extended by a maximum period of one month. Under the circumstances, the appellate authority would have no power to condone the delay beyond one month. However, the situation in the present case is superseded by the unprecedented situation created by the spread of coronavirus in the country. Not only in statutory schemes such as the present one, in large number of other situations, the litigants would face extreme har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. 3. The period from 15.03.2020 till 14.03.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged and the presentation of appeal against such order fell within the immunity period provided by the Supreme Court in the said order i.e. the period between 15.03.2020 to 15.03.2021. There was thus no delay at the hands of the petitioner in preferring the appeal. As noted, facts in other cases are similar. The crucial dates of order of assessment and petitioner preferring appeal are identical and fall within the immunity period provided by the Supreme Court. [6] Under the circumstances, the petitions are disposed of by quashing the respective orders passed by the appellate Commissioner rejecting the petitioner s appeals on the ground of delay. Resultantly, all the appeals shall be examined on merits and disposed of in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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