TMI Blog2022 (9) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... to service of orders) and, provided relaxation of limitation, by suspending the period of limitation with respect to orders passed up to 12 June, 2020 and placed the date of any order passed up to that date, to be 31.08.2020 (on deemed basis) and further since the Government Notification dated 29.08.2021 suspended the period of limitation to file revocation applications for the period 01.03.2020 to 31.08.2021, it may never have been said that such an application if filed by the petitioner within the extended period of limitation, on 18.09.2021, would have been beyond time. The Appellate Authority has clearly erred in rejecting the appeal as time barred, the order dated 27.5.2022 is set aside and the matter is remitted to Appellate Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been received on 24.1.2019 whereas in subsequent paragraph it has been indicated that no reply to the show cause notice has been submitted. Learned counsel has drawn attention of this Court towards Annexure no. 7 which is judgment and order dated 28.7.2022 in re: Writ Tax No. 1004 of 2022 (M/S. Singh Group vs. State of U.P. and 2 others) . As per learned counsel for the petitioner the facts and circumstances as well as the legal position is identical with the present case, therefore, in the light of the aforesaid judgment and order passed in re: M/S. Singh Group (supra) the instant writ petition may be allowed. For the convenience the order dated 28.7.2022 in re: M/S Singh Group (supra) is being reproduced as under : 1. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted to file an application seeking revocation of order dated 11.09.2019, up to 30.09.2021 - assuming that period of limitation to have not lapsed. That principle should be applied to appeal proceedings as well. 5. On the other hand, learned Standing Counsel would submit, no benefit has been granted with respect to filing of appeals. Therefore, period of limitation has to be strictly construed. 6. Having heard learned counsel for the parties, since the facts are not in dispute and they are self apparent from the perusal of the order of the appellate authority and the original authority and since the petitioner is not contesting the date of the original order, the petition is being disposed of, at this stage without calling for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eason for relaxation of limitation being generic and external to the nature of remedies available under the Act - whether by way of revocation application or by way of appeal and, the relaxation of limitation being founded on defect or difficulty in service of order to be impugned in such proceedings, that relaxation of limitation would apply to both remedies. 11. It is so, because it is a matter of common knowledge that such relaxation was granted in the initial stages of implementation of GST regime, primarily for reason of difficulties experienced by all stake holders, in the working of the common portal. 12. Later, relaxation was also granted for mixed reasons including COVID circumstances. Here, it may not be forgotten, under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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