TMI Blog2023 (8) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ral law of limitation or under any special laws (both Central and/or State) due to the outbreak of the COVID-19 pandemic. On 23.03.2020, the Supreme Court directed extension of the period of limitation in all proceedings before Courts/Tribunals including the Supreme Court w.e.f. 15.03.2020 till further orders. On 08.03.2021, the order dated 23.03.2020 was brought to an end, permitting the relaxation of period of limitation between 15.03.2020 and 14.03.2021. While doing so, it was made clear that the period of limitation would start from 15.03.2021. Thereafter, due to a second surge in COVID-19 cases, the Supreme Court Advocates on Record Association (SCAORA) [ 2022 (1) TMI 385 - SC ORDER] intervened in the Suo Motu proceedings by filing Miscellaneous Application No. 665 of 2021 seeking restoration of the order dated 23.03.2020 relaxing limitation. The Supreme Court extended the period of limitation in all proceedings before the Courts/Tribunals w.e.f 15.03.2020 till 02.10.2021. In the present case, the respondent no. 2 was of the opinion that as the appeal was filed on 17.08.2022, the same is beyond the period of 90 days as per the order dated 10.01.2022 passed by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goa Value Added Tax Act, 2005 (hereinafter referred to as the VAT Act, for short). The petitioner filed his returns for the assessment year from 01.04.2016 to 31.03.2017. The respondent no. 3 assessed the petitioner vide order dated 04.06.2020. The order was served on the petitioner on 11.06.2020. An appeal was filed by the petitioner under section 35 of the VAT Act on 17.08.2022. The appeal was accompanied with the proof of payment of the amount as required under section 35 of the VAT Act. 4. An application seeking condonation of delay was filed. By the impugned order, the application for condonation of delay was dismissed by the respondent no. 2. The respondent no. 2 found that the benefit of extension of limitation granted by the Supreme Court in the matter of Cognizance for Extension of Limitation, In Re (2022) 3 SCC 117, regarding the extension of limitation period due to Covid-19 pandemic will not enure to the benefit of the petitioner. 5. Shri Kamat, learned counsel for the petitioner, assailing the impugned order, contended that the benefit of the order passed by the Supreme Court in the case of Cognizance for Extension of Limitation (supra) is applicable to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall stand abated. (5) The appellant shall serve a copy of the appeal memo to the authority against whose order the appeal is filed. (6) 15. Amendment of section 35.- In section 35 of the principal Act, for sub-section (6), the following subsection shall be substituted, namely:- (6) After considering the appeal and after affording an opportunity of hearing, the Appellate Authority may allow it in whole or part and amend the assessment or enhance the assessment or levy tax and/or penalty and/or other amount or remand it for fresh disposal or dismiss the appeal: Provided that before making a levy of tax, penalty or other amount and/or enhancement of assessment as the case may be, the appellant shall be given an opportunity of being heard. (7) The Appellate Authority shall serve the appellant, with an order in writing, of the appeal decision, setting forth the reasons for the decision. 9. A reading of section 35 would go to show that in ordinary course the petitioner should have preferred the appeal within one year from the date of receipt of the order i.e. one year from 11.06.2020 if there is a reasonable cause. The appeal therefore ought to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Assessment Order appealed against was duly served upon the Appellant/Dealer on 11/06/2020 as mentioned in the appeal memo and the said appeal memo is found filed in this office on 17/08/2022 which is not filed within the prescribed time limit of 60 days from the date of receipt of the Assessment Order. The Appellant/Dealer has filed an application for condonation of delay on 23/08/2022. This office had issued Show Cause Notice bearing No. ADC/Appeal/VAT/33 of 2022-23/11718 dated 13/10/2022 directing the Appellant/Dealer to attend for the personal hearing on 14/12/2022 at 11.00 a. m in the matter of admission at the office of the Addl. Commissioner of Commercial Taxes (South) 'F' Wing, Osia Commercial Arcade, Near KTC Bus Stand, Margao-Goa. The said Show Cause Notice is duly served to the Appellant/Dealer by Speed post. In response to the said notice dated 13/10/2022, Mr. Suyog Vaze, duly Authorised Representative of the Appellant/Dealer attended for the hearing in the matter of admission on 14/12/2022 and subsequently the matter was adjourned and is finally heard. During the course of appeal hearing, this Appellate Authority stated that, the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch 2020, reveals that the Supreme Court took Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/applications/ suits/appeals/all other quasi proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central and/or State) due to the outbreak of the COVID-19 pandemic. On 23.03.2020, the Supreme Court directed extension of the period of limitation in all proceedings before Courts/Tribunals including the Supreme Court w.e.f. 15.03.2020 till further orders. On 08.03.2021, the order dated 23.03.2020 was brought to an end, permitting the relaxation of period of limitation between 15.03.2020 and 14.03.2021. While doing so, it was made clear that the period of limitation would start from 15.03.2021. 13. Thereafter, due to a second surge in COVID-19 cases, the Supreme Court Advocates on Record Association (SCAORA) intervened in the Suo Motu proceedings by filing Miscellaneous Application No. 665 of 2021 seeking restoration of the order dated 23.03.2020 relaxing limitation. The Supreme Court extended the period of limitation in all proceedings before the Courts/Tribunals w.e.f 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall stand excluded for the purpose of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi judicial proceedings. 18. The assessment order dated 04.06.2020 impugned in appeal before the respondent no. 2, was passed during the period 15.03.2020 till 28.02.2022. The said period will have to be excluded for the purpose of limitation. According to me, the petitioner's case will not be covered by paragraph 5.3 of the Hon'ble Supreme Court's order dated 10.01.2022 in the case of Cognizance for Extension of Limitation (supra). The case of the petitioner will be covered by paragraph 5.1 of the Supreme Court's decision. The intent of the directions of the Supreme Court is further clear from the clarification in paragraph 5.4 of its order when Their Lordships clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the period(s) prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peration cannot be curtailed with reference to the ordinary operation of law. 28.2 - In other words, the orders passed by this Court on 23.03.2020, 06.05.2020, 10.07.2020, 27.04.2021 and 23.09.2021 in SMWP No. 3 of 2020 leave nothing to doubt that special and extraordinary measures were provided by this Court for advancing the cause of justice in the wake of challenges thrown by the pandemic; and their applicability cannot be denied in relation to the period prescribed for filing the written statement. It would be unrealistic and illogical to assume that while this Court has provided for exclusion of period for institution of the suit and therefore, a suit otherwise filed beyond limitation (if the limitation had expired between 15.03.2020 to 02.10.2021) could still be filed within 90 days from 03.10.2021 but the period for filing written statement, if expired during that period, has to operate against the defendant. 28.3 - Therefore, in view of the orders passed by this Court in SMWP No. 3 of 2020, we have no hesitation in holding that the time limit for filing the written statement by the appellant in the subject suit did not come to an end on 06.05.2021. 19. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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