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of <h1>Court Excludes COVID-19 Period from Limitation Calculations, Revives Delayed Appeals</h1> <h3>Sri Tutan Saha, Sri Haradhan Saha, Sri Dilip Majumder, Sri Gour Gobinda Saha Versus The Union of India and Others.</h3> Sri Tutan Saha, Sri Haradhan Saha, Sri Dilip Majumder, Sri Gour Gobinda Saha Versus The Union of India and Others. - TMI Issues:Challenge to order of assessment dismissal based on delay in appeal filing under Section 107 of TSGST Act, 2017 due to COVID-19 related restrictions.Analysis:The judgment dealt with petitions challenging the dismissal of appeals against orders of assessment due to delay. The petitioner's appeal was dismissed by the Additional Commissioner of State Tax based on delay, as the appeal was filed beyond the prescribed time limit. Section 107 of the TSGST Act, 2017 allows appeals within three months, extendable by one month for sufficient cause. However, the COVID-19 pandemic and related restrictions created unprecedented difficulties for litigants in approaching courts, leading to the Supreme Court invoking Article 142 to extend limitation periods. The Supreme Court's order excluded the period from 15.03.2020 to 14.03.2021 from limitation calculations, ensuring that time lapsed during this period would not count towards the limitation period for legal proceedings.The judgment highlighted that the petitioner's order of assessment and the filing of the appeal both fell within the period immune from limitation as per the Supreme Court's order. This meant that there was no delay on the petitioner's part in filing the appeal, as both events occurred within the excluded period due to COVID-19. The court noted that similar facts existed in other cases, where the crucial dates also fell within the immunity period provided by the Supreme Court. Consequently, the court quashed the orders rejecting the appeals based on delay and directed that all appeals be examined on their merits and disposed of in accordance with the law.In conclusion, the petitions were disposed of by setting aside the orders rejecting the appeals due to delay, ensuring that all appeals would be considered on their merits. The judgment emphasized the impact of COVID-19 related restrictions on legal proceedings and the Supreme Court's intervention to extend limitation periods, providing relief to litigants facing challenges in meeting statutory deadlines during the pandemic.
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