TMI Blog2023 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... arising therefrom under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017 would have been filed by 28th May, 2022 and not beyond it. The appeals have been preferred on 24th March, 2023 after the delay of almost nine months thereafter. The learned appellate authority vide impugned order dated 02.05.2023 in the respective appeals has also taken into consideration the Covid-19 related grounds and the extension of limitation period as per the order passed by the Apex Court in Suo Moto Writ Petition (C) No.3 of 2020 [ 2022 (1) TMI 385 - SC ORDER] . The order of the Apex Court in Suo Moto Writ Petition (C) No. 3 of 2020 extending period of limitation in all such matters including appeal. The respondents-State have also taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 338 of 2023] preferred by the petitioner herein on 24.03.2023 against the adjudication order dated 03.06.2020 concerning the tax period April, 2018 to March, 2019 has been rejected on grounds of delay by the appellate authority as beyond the stipulated period under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017. Petitioner had taken medical grounds for the delay apart from COVID-19 related grounds. The appellate authority has dealt with the issue of limitation, also taking into account the extension of limitation granted by the Apex Court in Suo Motu Writ Petition (C) No. 3 of 2020 and dismissed it as being grossly barred by limitation. The appeal [WP(C) No.345 of 2023] preferred by the petitioner herein on 24. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently extended from time to time and lastly extended by order dated 10th January, 2022. [5] Since the adjudication order was passed on 3rd June, 2020 during the Covid-19 period and the lockdown, any appeal arising therefrom under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017 would have been filed by 28th May, 2022 and not beyond it. The appeals have been preferred on 24th March, 2023 after the delay of almost nine months thereafter. The learned appellate authority vide impugned order dated 02.05.2023 in the respective appeals has also taken into consideration the Covid-19 related grounds and the extension of limitation period as per the order passed by the Apex Court in Suo Moto Writ Petition (C) No.3 of 2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed under Sections 23(4) and 29-A of the Arbitration and Conciliation Act, 1996, Section 12-A 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) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. [6] The respondents-State have also taken the same plea in their counter affidavit. They also state that apart from the appellate order no other challenge has been made. Therefore, the challenge is confined to the legality and correctness of the appellate order dated 02.05.2023. Since the limitation for filing appeals is prescribed under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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