TMI Blog2024 (3) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... t the same was time barred - attachment of bank account - HELD THAT:- It is to be noted that the Supreme Court in In Re: Cognizance for Extension of Limitation [ 2022 (1) TMI 385 - SC ORDER] allowed the limitation to be extended till February 28, 2022. The petitioner, in the present case, has filed the application on March 11, 2022, that is, only 11 days after the end of the above period. Furtherm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed. - Hon'ble Shekhar B. Saraf, J. For the Petitioner : Mahima Jaiswal, Sri Shambhu Chopra (Sr. Advocate) For the Respondent : C.S.C. ORDER HON'BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order dated April 6, 2022 passed by the Commercial Tax Tribunal refusing to entertain the rectificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. He submits that there is no expressed or implicit bar of application of Section 5 of the Limitation Act, 1963 (hereinafter referred to as the Limitation Act ) to Section 31 of the Uttar Pradesh Value Added Tax Act, 2008 (hereinafter referred to as the VAT Act ), as there is no provision for extension of the time period of three years provided in Clause (1) of Section 31 of the VAT Act. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication on March 11, 2022, that is, only 11 days after the end of the above period. Furthermore, petitioner s case is that it was not made aware of the order dated March 18, 2017 and it came to know about the said order only on September 14, 2021 when its bank account was attached. 5. Without going into hyper technicality with regard to period of limitation, this Court keeping in mind the Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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