2023 (9) TMI 509 - HC - GST

Pandemic Delay Claims Rejected: Covid-19 Limitation Period Extensions Do Not Automatically Revive Expired Appeal Deadlines

DDA Tyres and Services, Represented by its Sole Proprietor, Mr. Ashokan Harishkumar Versus Deputy Commissioner of GST, Deputy State Tax Officer, Assistant Commissioner (MaVa), Dharmapuri.

HC dismissed writ petitions challenging an Appellate Deputy Commissioner's order rejecting delay condonation for filing an appeal during Covid-19 ... Condonation of delay of 132 days in filing the appeal against the Assessment Order - COVID Lockdown situation - HELD THAT:- These Assessment Orders were passed by the second respondent at the time when the country was in partial lock down on account of second wave of Covid-19 pandemic. Taking note of the situation prevailing, the Hon'ble Supreme Court by its order dated 21.03.2021 had earlier extended the period of limitation for filing the appeal. A further extension was thereafter given by the Hon'ble Supreme Court in its order dated 10.01.2022 in Cognizance for extension of limitation IN RE [2022 (1) TMI 385 - SC ORDER] - As per paragraph 5.3 of the said decision in case where limitation would have expired during the period between 15.03.2020 till 28.02.2022, all persons were given further time of ninety (90) days from 01.03.2022 to file an appeal. Thus, the petitioner was required ought to have filed an appeal latest by 31.05.2022 as per the decision of the Hon'ble Supreme Court. Considering the fact that the order that was impugned before the Appellate Commissioner of the second respondent is also a detailed order, this Court is unable to come to rescue the petitioner as the limitation has expired not only under the Act but also in terms of the extended period given by the Hon'ble Supreme Court by its order in Cognizance for extension of limitation. Petition dismissed. Issues involved: Challenge to Impugned Order for delay in filing appeal against Assessment Order during Covid-19 pandemic lockdown period.Summary:In W.P.Nos.3873 & 3879 of 2023, the petitioner contested the Impugned Order by the Appellate Deputy Commissioner declining to condone the delay of 132 days in filing the appeal against the Assessment Order for the respective assessment years. The Assessment Orders were issued during the partial lockdown due to the second wave of Covid-19 pandemic, prompting the Hon'ble Supreme Court to extend the period of limitation for filing appeals. The Supreme Court's directions included excluding the period from 15.03.2020 till 28.02.2022 for limitation purposes in judicial proceedings. The petitioner's appeal deadline expired on 07.03.2021, with a further 30-day extension expiring on 07.05.2021. Despite the petitioner's personal challenges related to Covid-19 and family health issues, the delay occurred before the extended period granted by the Supreme Court. The Court noted that similar cases were dismissed previously due to failure to adhere to the extended limitation period set by the Supreme Court. Considering the detailed nature of the impugned order and the expiration of the limitation period as per the Act and the Supreme Court's extension, the Court found no grounds to rescue the petitioner. Consequently, W.P.Nos.3879 and 3873 of 2023 were dismissed, leading to the dismissal of W.P.No.7920 of 2022 as well. All three writ petitions were dismissed without costs, and connected miscellaneous petitions were closed.