TMI Blog2022 (8) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... s period(s) of limitation for instituting proceedings and outer limits (within which the Court or Tribunal can condone delay) . It is undisputed fact on record that as the petitioner has received the order of cancellation of registration on 5th December, 2019, the last date for filing of appeal was 4th April, 2020 but the appeal being filed on 13th April, 2021, the appeal should have been treated as filed within the period of limitation in view of Category-III specified in the Order of the Hon ble Apex Court in [ 2021 (11) TMI 387 - SC ORDER ]. The impugned Appellate Order dated 29th July, 2021 is hereby set aside and the appeal is restored to file. The Appellate Authority may proceed with the appeal for hearing after giving opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extracted hereunder:- Date Particulars Legal Backing 05.12.2019 Communication of order of cancellation of registration 04.03.2020 Last date of normal period of limitation for filing of the appeal Under Section 107(1) of the Act 04.04.2020 Last date of condonable period of limitation under Section 107(4) of the Act. Under Section 107(4) of the Act. 20.03.2020 Hon ble Supreme Court extended the period of limitation from 15.03.2020 till further orders. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. II. In cases where the limitation would have expired during period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior Standing Counsel for CT GST Organization has conceded to the aforesaid position as put forth by the Petitioner 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, finds that the said Court in no ambiguous terms specified that the period from 15th March, 2020 to 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 and outer limits (within which the Court or Tribunal can condone delay) . It is undisputed fact on record that as the petitioner has received the order of cancellation of registration on 5th December, 2019, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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