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TMI Blog2023 (10) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is submitted that the petitioner was directly called upon to appear for a personal hearing. Therefore, the petitioner appeared before the respondent who has now passed the impugned order confirming the demand proposed in Show Cause Notice No.10/2021(ST) dated 28.04.2021. 4. It is submitted that the demand proposed in the show cause notice is clearly time barred in view of the limitation prescribed under Section 73(6)(i)(b) of the Finance Act, 1994. It is further submitted that the last date for filing of the returns for the period between 01.04.2015 and 30.09.2015 and for the period between 21.10.2015 and 31.03.2016 covered by show cause notice under the provisions of the Service Tax Rules, 1994 are as under:- Month Due date to file return in Form ST-3 Due date to issue show cause notice Date of Show Cause Notice Apr,2015 to Sep,2015 25.10.2015 25.10.2020 28.04.2021 Oct.2015 to Mar,2016 25.04.2016 25.04.2021 28.04.2021 5. It is therefore submitted that Show Cause Notice No.10/2021(ST) issued on 28.04.2021 was clearly barred by limitation under Section 73 (6)(i)(b) of the Finance Act, 1994. Hence, it is submitted that the impugned order passed on the strength o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e returns of all the assessees stood extended till 29.04.2016. It is submitted that notwithstanding the fact that the time had already expired on the date mentioned above Table on 25.10.2015 and 25.04.2016 for the respective period. It is further submitted that the limitation for invoking the extended period of limitation was saved by the operation of the aforesaid clarification of the CBEC dated 25.04.2016 in Order No.01/2016 -- Service Tax dated 25.04.2016. 11. By way of rejoinder, the learned counsel for the petitioner would submit that even if the above concession was to apply, the period for filing return for second period only was extended and therefore the demand confirmed for the first period has to be dropped as beyond the provisions of proviso to Section 73 of the Finance Act, 1994. 12. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent. 13. The limitation for issuing Show Cause Notice expired during the period when the country was under lock down mode due to out break of Covid-19 Pandemic. 14. Taking note of the unprecedented situation, the Central Government had also issued or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Laws (Relaxation and amendment of Certain Provisions)Act, 2020 (38 of 2020), the Central Government hereby specifies that,- (i)) the 29th day of September, 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act, 1975 (51 of 1975) or Chapter V of the Finance Act, 1994 (32 of 1994) falls for the completion or compliance of such action as specified under clause (a) or (b) of the said section; and (i) the 30th day of December. 2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Central Excise Act, 1944 (1 of 1944), the Customs Act. 1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff Act. 1975 (51 of 1975) or Chapter V of the Finance Act, 1994 (32 of 1994) falls for the completion or compliance of such action as specified under clause (a) or (b) of the said section; and (ii) the 30th day of September, 2020 shall be the end date to which the time limit for completion or comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uting the periods 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) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. We have passed this order in exercise of our powers under Article 142 read with Article 141 of the Constitution of India. Hence it shall be a binding order within the meaning of Article 141 on all Courts/Tribunals and Authorities." 20. The Hon'ble Division Bench of the Bombay High Court, in Saiher Supply Chain Consulting Private Limited Vs. Union of India, Through the Secretary, Ministry of Law and Justice and another observed as follows:- "13. The Hon'ble Supreme Court by Order dated 23rd September 2021 in Misc. Application No.665 of 2021 issued further directions that in computing the period of limitation in any Suit, Appeal, Application and or proceedings, the period from 15th March 2020 till 2nd October 2021 shall stand excluded. Consequently the balan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings." 23. The decision of the Hon'ble Supreme Court in 2022(3) SCC 117, Taxation and Other Laws ( Relaxation of Certain Provisions) Ordinance, 2020 (2 of 20) and the notification issued therein makes it clear that the limitation was saved for issuance of notices and for passing order. 24. Our own High Court in M/s.GNC Infra LLP, Represented by Partner/Authorized Signatory Vs. Assistant Commissioner (Circle), Chennai, in W.P.Nos.18165 and 18168 of 2021 dated 28.09.2021, has considered the decision of the Hon'ble Supreme Court and the Circular cited above in the context of refund arising under the GST regime and has concluded that refund applications made on 19.04.2021 has to be entertained beyond the two years period. 25. Thus, there is no scope for setting aside the impugned order on the ground of limitation. However, since the order h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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