TMI Blog2022 (12) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... examine the chronicle. Before this Writ Court does that, it is necessary to notice that a combined reading of sub-sections (1) and (4) of Section 107 of TN-GST Act make it clear that the prescribed period of limitation is three months from the date of communication of order and condonable period is a further period of one month. It is therefore, to be noted that the unit of limitation qua prescribed period and condonable period have been set out in months and not in days. In the case on hand, computed from 01.03.2022, 90 days period elapsed on 30.05.2022 and further condonable period of one month elapsed on 30.06.2022. The appeal was filed only on 29.09.2022. Therefore, the order of Hon'ble Supreme Court [ 2022 (1) TMI 385 - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as the petitioner. 3. Short facts will suffice owing to narrow and acute compass on which the matter turns. 4. Learned counsel for writ petitioner submits that writ petitioner is a Manpower Agency; that writ petitioner obtained GST registration on 23.04.2018; that the GST registration number is GST : 33GHEPS9579F2ZN; that the second respondent issued a show cause notice on 02.09.2021 qua cancellation of registration inter alia for not filing returns; that thereafter, the second respondent passed an order dated 10.11.2021 bearing Reference No.ZA331121027794V cancelling the registration; that this order was instantaneously uploaded; that therefore 10.11.2021 is the date of communication of cancellation order to writ petitioner; that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date on which the impugned order was communicated to writ petitioner. This date falls within the exclusion period owing to Corona virus pandemic and consequent lock down, which is collectively referred to as 'COVID 19 situation' wherein Hon'ble Supreme Court vide Suo Motu proceedings in COGNIZANCE FOR EXTENSION OF LIMITATION, IN RE reported in (2022) 3 SCC 117 , excluded the period from 15.03.2020 to 28.02.2022. In this order, Hon'ble Supreme Court made it clear that if the expiry of period of limitation falls within this period, irrespective of remaining available period a litigant will have 90 days time from 01.03.2022. This means that in the case on hand, computed from 01.03.2022, 90 days period elapsed on 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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