TMI Blog2022 (7) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... 15th March, 2020 till 2nd October, 2021 stands excluded for the purpose of computing the periods prescribed under any law which prescribes period(s) of limitation for instituting proceedings, outer limits (within which the Court or Tribunal can condone delay) . It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the CGST Act and appeal being filed on 26th July, 2021, the appeal should have been treated as filed within the period of limitation in view of Category- III specified in the Order dated 23.09.2021 of the Hon ble Apex Court. The Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Mr. Chitta Ranjan Das, counsel for the Petitioner has submitted a list of dates and events to demonstrate that the Appellate Authority ignored the relevant rulings of Hon ble Supreme Court and whimsically rejected the appeal. For better appreciation the date and particulars as furnished by the petitioner in the writ petition is extracted hereunder:- Date Particulars Legal Backing 21.11.2019 Communication of order of cancellation of registration 20.02.2020 Last date of normal period of limitation for filing of the appeal Under Section 107(1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donable period of limitation. 23.09.2021 Hon ble Supreme Court directed for computing the period of limitation, the period from 15.03.2020 till 02.10.2021 shall be excluded. M.A. No. 665/2021 in S.M.W. (C) No. 3/2020. 4. Mr. C.R. Das, counsel for the Petitioner placed on record copy of Order dated 23rd September, 2021 of the Hon ble Supreme Court passed in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020 (IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION) . Para 8 of the said order is extracted hereunder:- Therefore, we dispose of the M.A. No.665 of 2021 with the following directions:- I. In computing the period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the Petitioner, therefore, submitted that, since the last date for filing of appeal fell on 20th March, 2020 aforesaid order of the Hon ble Supreme Court of India which specifically indicated that for computation of limitation for institution of proceedings the period from 15th March, 2020 to 2nd October, 2021 would stand excluded, the order of the Appellate Authority rejecting the appeal cannot be held to be sustained. 5. Mr. Radhe Shyam Chimanka, Senior Standing Counsel for CT GST Organization has conceded to the aforesaid position as put forth by the Petitioner-Company and has raised no serious objection. 6. This Court, having the opportunity to peruse the Order dated 23rd September, 2021 of the Hon ble Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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