TMI Blog2022 (1) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... refer an appeal against the order in original dated 27.11.2020 under Section 85 of the Finance Act, 1994; by seeking condonation of delay from 27.11.2020 till 02.10.2021. Petitioner has been contesting this writ petition from 12.10.2021 onwards. The period during which this writ petition has been pending from 12.10.2021 till today, can also be excluded while calculating the period of limitation. This Court is of the opinion that, the remedy of an appeal available to the petitioner must be pursued and, irrespective of whether the petitioner was served with the earlier order dated 27.11.2020; or not no prejudice will be caused to the respondents, if the petitioner is served with a fresh certified copy of the order in original in a time bou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Dispute Resolution) Scheme and made a declaration under Section 125 of the Finance Act, 1994. Thereafter, an estimate in Form SVLDRS-2 was issued to the petitioner and he made the payment as required. A discharge certificate was also issued to the petitioner in Form SVLDRS-4 in full and final settlement of tax dues under Section 127 of Finance Act, 2019. Subsequently, to the shock of the petitioner, a communication in the form of Ext.P4 was issued demanding an amount of ₹ 11,78,562/-. 5. Sri.Akhil Suresh, the learned counsel for the petitioner, invited my attention to Ext.P9 and submitted that a reading of the said communication reveals the existence of an order in original bearing Order No.21/2020-2021 ST (AC) dated 27.11.2020. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was served with the earlier order dated 27.11.2020; or not no prejudice will be caused to the respondents, if the petitioner is served with a fresh certified copy of the order in original in a time bound manner. 10. In order to enable the petitioner to prefer an appeal against the order in original, the period spent by the petitioner in pursuing this writ petition from 12.10.2021, till the date of judgment shall stand excluded for the purpose of calculating the period of limitation, apart from the period from 26.11.2020 till 02.10.2021; in view of the judgment of the Supreme Court referred above. 11. Therefore, the 1st respondent is directed to issue a certified copy of the order in original dated 27.11.2020 bearing No.21/2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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