TMI Blog2023 (1) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... y limit of 60 days prescribed under Section 85 of the Finance Act, 1994 and also beyond the condonable period of 30 days under Section 85(3A) of the Finance Act, 1994 - HELD THAT:- Under Section 85 of the Finance Act, 1994 the statutory limit of 60 days is prescribed for preferring an appeal. The delay if any is condonable up to 30 days beyond the period of 60 days under Section 85(3A) of the Act. Two facts emerge from the pleadings on records which cannot be ignored: first that the certified copy of the impugned order was provided to the appellant on 19th December 2020 by the Adjudication Branch of Central Goods Services Tax and Central Excise, Ranchi which means that by that time the relaxation of limitation period as per the direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. The writ petitioners approached this Court in W.P.(T) No.4329 of 2021 against the garnishee notice dated 30th September 2021 issued under Section 79 of the Central Goods Services Tax Act, 2017 whereby the respondent Deputy Commissioner (Preventive), Central Goods Services Tax and Central Excise, Ranchi had frozen the bank account of the petitioners. The writ petition was disposed of without going into the merits of the case since the petitioners had approached the appellate authority on 29 th September 2021 against the order in original dated 18 th December 2018 and immediately on the next date i.e. 30 th September 2021 the impugned garnishee notice ha d been issued during pendency of the appellate proceedings. By order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost showed item delivered on the applicant on 21 st December 2018, but the copy of the relevant page of dispatch register at serial no.5 concerning the petitioner shows the following address : 5 Sri Mukesh Tripathi Prop. M/s Global Construction, Bokaro 11003 EMS Speed Post EJ236529886 IN Learned counsel for the petitioner s submits that the address of the petitioner is M/s Global Construction Qr. No.1304, Sector 1/C, Bokaro Steel City, District Bokaro (Jharkhand) 827001 as is also apparent from the appellate order and the order in original. The appellate order at paragraph 5 also makes an observation to the effect If a certified co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt plea raised by the petitioners of non service of order in original and discarded it on the basis of the available records of EMS Speed Post packing details of consignment no.EJ236529886IN. The tracking report shows that the order in original was dispatched on 19th December 2018 and delivered on 21st December 2018 itself. As such, petitioners cannot take the plea of relaxation of limitation under the cover of the orders passed by the Apex Court in Suo Motu Writ Petition (Civil) No. 03/2020 since the appeal had become hugely time barred much before the on set of lockdown. It has also been held by the appellate authority that the show cause notice was also received by the appellant on the same ad dress. After few appearances petitioners fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat time the relaxation of limitation period as per the directions of the Apex Court in Suo Motu Writ Petition (Civil) No. 03/2020 had commenced due to the COVID lockdown. The other fact which emerges from the information obtained under RTI vide Annexure 11 from the office of the Principal Commissioner, Central Goods Services Tax and Central Excise, Ranchi dated 24th January 2022 is that the booking journal or the track consignment report of the speed post does not contain the complete address of the petitioner. The relevant details at serial no.5 of the booking journal are extracted hereunder : 5 Sri Mukesh Tripathi Prop. M/s Global Construction, Bokaro 11003 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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