Appeal to High Court

[Priyesh Mamnani]

Date of order passed by CESTAT is 01/06/2020. The time limit for filing appeal before High Court is 180 days. But during Covid-19 many extension were made,so what is the final time limit for making appeal before High Court during Covid-19 period in my case?

[PAWAN KUMAR]

dear Sir,

please provide which high court you are preferring appeal.

[Priyesh Mamnani]

Gujarat High Court

I want to know the last date of filing appeal (including al extensions during lockdown)

[PAWAN KUMAR]

Dear Sir,

As per circular of Gujrat High Court dt.09.03.2021, there is a limitation allowed as per Supreme Court Order in writ Petition Civil No. 3 of 2020, if any limitation is expiring between 15.03.2020 to 14.03.2021, then there will a further limitation of 90 days for filing the appeal/suit/petition counted from 15.03.2021. you may get the benefit of this and can file your appeal even now.

[KASTURI SETHI]

As per Supreme Court order dated 8.3.21 (para no.2), last date for filing appeal with High court is 12.6.21. As per Section 35 of Central Excise Act, the period of 180 days is to be computed from the date of receipt of CESTAT's order and not from the date of issue of CESTAT's Order. So you may get 3-4 days

[Mr Rao]

Dear sir,

I feel that there is a time limit upto 90 days from 15.3.2020 as opined by Shri Pawan Kumar ji in view of the Hon'ble Supreme court's Order. you may get the benefit of this and can file your appeal even now.

[KASTURI SETHI]

Sh.G.B. Rao Ji,

Sir, A period of 90 days to be computed from 15.3.20 or from 15.3.21 ? Pl. confirm.

[Mr Rao]

Dear sirs,

Typographical error sir. It is from 15.3.21.

[Ganeshan Kalyani]

Experts, thanks for enriching my knowledge.

AI Summary

Limitation period extensions for High Court appeals: a 90-day window from March 15, 2021 may apply under Supreme Court guidance. Where a limitation expired between 15 March 2020 and 14 March 2021, the Supreme Court framework and Gujarat High Court circular grant a further 90 day extension for filing appeals, counted from 15 March 2021. In Central Excise appeals the statutory 180 day period is computed from the date of receipt of the CESTAT order rather than its date of issue, which can affect the final filing deadline when combined with the pandemic extension.