2021 (5) TMI 600

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.... for Commercial Taxes for the respondents, apart from perusing the material available on record. 3. Initially, the Assessing Authority passed an order of assessment dated 30.07.2016 and questioning the said order, the petitioner preferred a statutory appeal before the Appellate Deputy Commissioner, Tirupati. By way of an order dated 27.04.2017, the Appellate Deputy Commissioner, while setting aside a part of the assessment, remanded the matter to the Primary Authority. After the said remand, the 1st respondent- Assessing Authority issued a show cause notice dated 24.02.2020. In response to the said show cause notice, the petitioner herein filed objections on 04.03.2020. Vide endorsement dated 07.03.2020, the 1st respondent-Assessing Author....

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....r Section 31 of the Andhra Pradesh Value Added Tax Act, 2005 (for short, 'the AP VAT Act). It is further submitted that the present Writ Petition is liable to be rejected on the said ground. It is also submitted by the learned counsel that approximately half of the amount has already been paid. 7. It is also brought to the notice of this Court that the petitioner herein is also entitled for the benefit of the order of the Hon'ble Apex Court dated 08.03.2021 in Suo Motu Writ Petition (Civil) No.3 of 2020. 8. According to sub-section (1) of Section 31 of the AP VAT Act, 2005, any VAT dealer or TOT dealer or any other dealer objecting to any order passed or proceeding recorded by any authority under the provisions of the Act other than an or....

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....e period of limitation for any suit, appeal, application or proceeding, the period from15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In cases where the limitation would have expired during the period between 15.03.2020 till14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from15.03.2021. In the event the actual balance period of limitation remaining, with effect from15.03.2021, is greater than 90 days, that longer period shall apply. 3. The period from 15.03.2020 till 14.03.2021 shall also stand excluded in computi....