Court orders timely appeal consideration, no costs awarded.

The judge allowed the writ petition, directing the second respondent to consider the appeal within sixty days from the date of the order, in accordance with the law and on merits. No costs were awarded, and connected miscellaneous petitions were closed.

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Issues:
Challenge to impugned order on grounds of limitation under Section 107 of The Central Goods and Services Tax Act, 2017; Implementation of orders passed by the Hon'ble Supreme Court during the Covid-19 period; Extension of limitation period by the Hon'ble Supreme Court; Failure to consider the impact of Covid-19 on appeal timelines.

Analysis:

The petitioner challenged the impugned order dated 13.01.2021, where the second respondent dismissed the appeal citing limitation under Section 107 of The Central Goods and Services Tax Act, 2017. The appellant argued that the appeal was filed beyond the statutory time limit, but referred to the Hon'ble Supreme Court's decision on extending limitation periods during the Covid-19 period. The respondent had not received instructions on this matter. The judge considered the Supreme Court's orders of 08.03.2021 and 23.09.2021, noting that the appeal was filed during the Covid-19 lockdown. The judge also referred to a Circular dated 20.07.2021, extending timelines for appeals based on the Supreme Court's orders.

The judge found that the second respondent should have considered the extensions granted by the Supreme Court and proceeded with the appeal. The judge allowed the writ petition, directing the second respondent to consider the appeal within sixty days from the date of the order, in accordance with the law and on merits. No costs were awarded, and connected miscellaneous petitions were closed.

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