9911796707
TMI Blog2021 (9) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... acts are similar, we may refer to those arising in W.P(C) No.380 of 2021. [2] The petitioner has challenged an order dated 24.11.2020 passed by the Additional Commissioner of State Tax, Government of Tripura by which the petitioner's appeal against an order of assessment was dismissed on the ground of delay. The record would show that the order of assessment was passed by the Superintendent of State Taxes on 03.06.2020. The petitioner had filed appeal on 03.11.2020 which was held to be beyond limitation. [3] Section 107 of the Tripura State Goods and Service Tax Act, 2017 (TSGST Act, 2017 for short) pertains to appeal to appellate authority. Sub Section (1) of Section 107 permits an aggrieved person by an order passed under the Act by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation during which the corona restrictions were prevailing. First such order was passed on 23rd March, 2020, coinciding with extremely strict nationwide lockdown announced by the Government of India. In this order, the Supreme Court provided that the period of limitation in all such proceedings, irrespective of the limitation prescribed by the general law or special law whether condonable or not shall stand extended with effect from 15th March, 2020 till further orders to be passed by the Court. It is not necessary to take note of further orders passed by the Supreme Court in this regard. Sufficient to refer to an order dated 08.03.2021 in which the Supreme Court has provided as under: "2. We have considered the suggestions of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and services, and other necessary functions, such as, time bound applications, including for legal purposes, and educational and job-related requirements." 3. The Suo Motu Writ Petition is disposed of accordingly." [4] As per this order thus in computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded and balance period of limitation remaining as on 15.03.2020 shall become available with effect from 15.03.2021. In other words, the effect of this order was that the entire time lapsed between 15.03.2020 to 15.03.2021 in pursuing any legal proceeding, would be ignored for the purpose of limitation. [5] In the present case, as noted, the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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