TaxTMI 
TaxTMI 
COVID LIMITATION, PRE-SCN CONSULTATION AND CESTAT PHYSICAL HEARINGS
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....OVID LIMITATION, PRE-SCN CONSULTATION AND CESTAT PHYSICAL HEARINGS<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 17-11-2021<br><br>According to RBI's latest bulletin, the Indian economy is poised to regain the ground lost to the pandemic and re-emerge as among the fastest growing countries in the world, supported by the decadal low interest rates, softening inflation and a modest current account surplus. The Indian economy is clearly differentiating itself from the global situation, which is marred by supply disruptions, stubborn inflation and surges of infections in various parts of the world, per article 'State of the Economy'. The overall economic activity is on the cusp of a strengthening revival. The overall monetary and credit conditions stay conducive for a durable economic recovery to take root. Overall, the growth momentum in digital transactions over the past few months indicates that the economy is gradually shaking off the shackles of the second wave of the pandemic. Supreme Court has finally decided on extended limitation owing to Covid guidelines. The Order dated 23.03.2020 was passed in view of the extraordinary health crisis. On 08.03.2021....
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...., the order dated 23.03.2020 was brought to an end, permitting the relaxation of period of limitation between 15.03.2020 and 14.03.2021. While doing so, it was made clear that the period of limitation would start from 15.03.2021. As the said order dated 08.03.2021 was only a one-time measure, in view of the pandemic, apex court was inclined to modify the conditions contained in the order dated 08.03.2021. The period from 15.03.2020 till 02.10.2021 shall also stand excluded in computing the periods prescribed under Section 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe periods(s) of limitation for instituting proceedings, outer limits (within which the Court of Tribunal can condone delay) and termination of proceedings. CBIC has issued clarification in respect of Master Circular No. 1053 dated 10.03.2017 on the issue of pre-show cause notice consultation. It has been clarified that exclusion from pre show cause notice consultation is case specific and not formation specific. CESTAT has issued a notice....
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.... No. 1/2021 dated 15.11.2021 w.r.t. procedure for opting for physical hearings before Cestat w.e.f. November 29, 2021. Appeals may be heard in physical mode on requests made by appellant's counsel. Accordingly, the system of physical hearing of Appeals for Division Bench matters will take place on Mondays and Fridays for now and the other appeals on Tuesdays, Wednesdays and Thursdays and is applicable to Principal Bench at Delhi only. On the remaining days, matters would be heard by virtual hearing mode as is now being done. With life coming to normal, it is expected that hearings adjudications etc may soon return to pre-Covid normalcy. Covid impacted Limitation Period In IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER], apex court has issued four directions in present order. Firstly, period from 15.03.2020 till 02.10.2021 shall stand excluded for computing period of limitation for any suit, appeal, application or proceeding and balance period, if any, shall become available w.e.f. 03.10.2021. Secondly, if limitation period has expired between 15.03.2020 to 02.10.2021, then all persons would have 90 days period notwithstanding actual balance period of ....
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....limitation remaining and if actual balance of limitation remaining on 013.10.2021 is higher than 90 days, then longer period would be available . Thirdly, in computing period under Arbitration and Conciliation Act, 1996, Commercial Courts Act, 2015 and Negotiable Instruments Act, 1881 and any other laws, period from 15.03.2020 till 02.10.2021 also stand excluded. Fourthly, Government of India shall amend guidelines for containment zones to, inter alia, allow regulated movement for filing time bound application for legal purpose. The following are the relevant extracts: "(I) In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15-3-2020 till 2-10-2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15-3-2021, if any, shall become available with effect from 3-10-2021. (II) In cases where the limitation would have expired during the period between 15-3-2020 till 2-10-2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 3-10-2021. In the event the actual balance period of limitation remaining, with ....
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....effect from 3-10-2021, is greater than 90 days, that longer period shall apply. (III) The period from 15-3-2020 till 2-10-2021 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the Court or Trinunal can condone delay) and termination of proceedings. (IV) The Government of India shall amend the guidelines for containment zones, to State. "Regulated movement will be allowed for medical emergencies, provision of essential goods and services, and other necessary functions, such as, time bound applications, including for legal purposes, and educational and job-related requirements." Pre-show cause notice consultation CBIC has issued the following clarification on pre-show cause notice consultation in view of earlier clarification vide Circular No. 1053 dated 10.03.2017 and Circular No. 1076 /2020-CX dated 19.11.2020: * Exclusion from pro-show....
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.... cause notice consultation is case-specific and not formation specific. * Pre-show cause notice consultation shall not be mandatory for those cases booked under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994 for recovery of duties or taxes not levied or paid or short levied or short paid or erroneously refunded by reason of: * fraud: or * collusion: or * willful misstatement: or * suppression of facts: or * contravention of any of the provision of the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994 or the rules made there under with the intent to evade payment of duties or taxes. (Source: Circular No. 1079/03/2021-CX dated 11.11.2021) Cestat hearings in physical mode to resume * CESTAT has issued a notice No. 1/2021 dated 15.11.2021 w.r.t. procedure for opting for physical hearings before Cestat w.e.f. November 29, 2021. * Appeals may be heard in physical mode on requests made by appellant's counsel. * The system of physical hearing of Appeals for Division Bench matters will take place on Mondays and Fridays for now and the other appeals on Tuesdays, Wednesdays and Thursdays and is appl....
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....icable to Principal Bench at Delhi only. On the remaining days matters would be heard by virtual hearing mode as is now being done. * Any party desirous of getting an appeal heard physically may send a request, as prescribed firm to the Registry by e mail. Request forms received from Monday to Thursday will be listed for hearing as per roster in the following week in order of seniority, subject to a maximum of six matters a day. * The appeal for which a request has been made for physical heanng, should otherwise be due for hearing m its normal turn or early hearing was allowed by separate order or as per the direction of higher courts. * This shall come into effect from 29 November 2021. (Source: Cestat Public Notice No. 1/2021 dated 15.11.2021) ============= Document 1 F. No. 01 (05)/Circular/CESTAT/2021 CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL West Block -2, R. K. Puram, New Delhi 110066 Date: 15 November 2021 PUBLIC NOTICE No. 1 of 2021 Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement in the pandemic situation and the higher courts have partially shifted to physical mode of....
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.... hearing, Hon'ble President request made by the counsel. The directs that appeals may be heard physically on procedures relating to listing and the protocols to be observed are described in Annexure I. Any party desirous of getting an appeal heard physically may send a request, as prescribed in Annexure II, to the Registry by e mail. Request forms received from Monday to Thursday will be listed for hearing as per roster in the following week in order of seniority, subject to a maximum of six matters a day. The appeal, for which a request has been made for physical hearing, should otherwise be due for hearing in its normal turn or early hearing was allowed by separate order or as per the direction of higher courts. The system of physical hearing of Appeals for Division Bench matters will take place on Mondays and Fridays for now and the other appeals on Tuesdays, Wednesdays and Thursdays and is applicable to Principal Bench at Delhi only. On the remaining days matters would be heard by virtual hearing mode as is now being done. This Notification comes into force with effect from 29 November 2021. Copy to: By Order, (Bineesh Kumar K. S.) Registrar 1. SPS to ....
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....Hon'ble President, CESTAT, New Delhi. 2. Members, CESTAT, all Benches. 4. Bar Association, CESTAT, New 3. Deputy Registrars/Assistant Registrars/CESTAT, all Benches. Delhi/Mumbai/Kolkata/Chennai/Bangaluru/Ahmedabad/Allahabad/Chandigarh/Hyderabad. 5. Chief Commissioner (AR) New Delhi/Commissioner (AR), CESTAT, 6. 7. 8. 9. 16 N∞ of Mumbai/Kolkata/Chennai/Bengaluru/Ahmedabad/Allahabad/Chandigarh/Hyderabad Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi Chairman, CBIC, North Block, New Delhi Chief Commissioners and Commissioners, Customs, Central Excise and Service Tax, all India. Notice Board/Website. ANNEXURE-I PROCEDURE FOR PHYSICAL HEARING OF APPEALS BY CESTAT I. Introduction The regular hearing of appeals by the Tribunal has been affected ever since the lock down was declared by the Government due to Covid 19 pandemic. Therefore, the system of hearing of cases through video conferencing, as an alternative mode which was adopted by the Courts and Tribunals in the country, was applied to hearing of urgent applications in CESTAT from 1 July 2020. In its endeavor to dispose appeals, the CESTAT entered into full fledg....
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....ed e-hearing through video conferencing in all its benches by issuing Public Notices dated 10 August 2020, 14 August 2020 and 16 August 2020. By Notifications dated 31 January 2021 and 16 February 2021, e-hearing was extended to all appeals including Larger Bench and Anti Dumping cases in its normal turn. The pandemic situation has now showed some improvement and the higher courts have, accordingly, shifted to physical hearing in phased manner. And, there is a growing demand from the Bar for physical hearing. Hence, the Hon'ble President, CESTAT considers it fit to shift to physical hearing on individual request in a phased manner, keeping e-hearing as the norm. II. 1. 2. 3. Procedure for listing Any party desirous of getting an appeal heard physically may send a request, as prescribed in Annexure II, to the Registry by e-mail. The appeal should be ripe for hearing in its normal turn or early hearing already granted or as per the direction of higher courts. The Assistant Registrar, with the approval of the Senior Member available, will issue a cause list. The cause list will contain cases in 1 场。 4. 5. 6. 7. 8. 9. the order of seniority. The....
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.... cause list will be uploaded on the website of the Tribunal every Thursday evening. The parties who are called for the physical hearing may file the following in separate files. a. Brief synopsis stating the facts; b. C. Written submissions with reference to the paper book already submitted; Compilation of relevant provisions of the statute and case laws. The Brief synopsis/Written submissions/Compilation referred in paragraph 4 above shall be filed at least two days before the date of hearing with copy to the other side by e-mail. All such documents should be typed legibly on double space on A4 size paper, arranged in separate paragraphs and consecutively page numbered. The e-mail address of the Commissioner (Authorised Representative) at all Benches is available in the Tribunal's website. The parties may file written submissions after the hearing is concluded, as may be permitted by the Bench. For mention of cases, the Court Master may be informed one hour before the Bench sits. The parties may, as far as possible, avoid seeking adjournment/pass over. The Registry will maintain a physical hearing Register containing the details of the appeal, the names of ....
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....Counsel and the Authorized representative, the Coram and the nature of the order passed. The Court Master shall maintain the Court Proceeding register as usual. Uploading of Court proceedings/Daily Orders/Final Orders shall be done in the same manner as is now being done. 2 1 III. E-mail addresses The e-mail IDs for the Principal Bench and the Regional Benches are given below: Sl. Bench E-mail address No. 1. Principal Bench, New Delhi [email protected] 2. West Regional Bench, Mumbai [email protected] 3. East Regional Bench, Kolkata [email protected] 4. South Regional Bench, Chennai [email protected] 5. South Regional Bench, Bengaluru [email protected] 6. West Regional Bench, Ahmedabad [email protected] 7. North Regional Bench, Allahabad [email protected] 8. North Regional Bench, Chandigarh [email protected] 9. South Regional Bench, Hyderabad [email protected] IV. Protocol 1. 2. On the scheduled date and time, the Counsel/party in person alone will be permitted to participate in the hearing. Each Counsel may be assisted by not more than two Counsel during the hearing. The Counsel/party in person sha....
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....ll wait in the Bar Association Room for their turn as per the progress of the items in the cause list. They need to proceed to the court hall on intimation from the court staff or after their item is displayed in the telescreen. There will be an intervening time of 3 1 3. 4. 5. 6. 7. 8. at least two minutes between every hearing, which is meant for sanitization of court rooms. The files of Counsel/Authorised Representative shall mandatorily pass through UV sanitisation box before entering the court room. The Counsel/Authorised Representative shall use the mike system and confine themselves within space provided in the tables for them within the acrylic sheet enclosure. No paper/document will be allowed to be filed bfore the Bench at the time of hearing. Any document/paper book to be submitted to the Bench shall be filed at least one day in advance in the Registry. All such documents along with the original files will be kept on the dais after sanitisation one day prior to the date of hearing. The Counsel desirous of appearing in the court hall should submit double vaccination certificate/RTPCR test result of not less than 72 hours to the Bar Association an....
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....d the same shall be declared in Annexure II form requesting for physical hearing. A list of such Counsel should be provided by the Bar to the Deputy Registrar/Assistant Registrar. The Commissioner (AR) may also send a list of Authorised Representative who are fully vaccinated to the respective Court Master. Only such Counsel/Authorised Representative would be permitted to enter the Court room. The Court Master attending the court shall hold the lists who are fully of Representatives the Counsel/Authorised vaccinated/keep a copy of the RTPCR test result produced by the Counsel. The Counsel/Authorised Representative shall maintain the prescribed dress code during the hearing. 4 9. The Counsel may enter the Tribunal premise in staggered manner as per their item in the cause list. Every person coming to the Tribunal shall wear face mask, undergo thermal scanning and keep social distancing of six feet. Hand sanitizers will be provided outside the court room. For safety purpose crowding should not take place in the premises of the Tribunal. It is expected that the Counsel/party in person will vacate the Tribunal premise as soon as the hearing is over. 10 ANNEXURE....
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.... II REQUEST FORM FOR PHYSICAL HEARING OF APPEAL IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL 1. Appeal No. 2. Appellant 3. Respondent 4. (DELHI) Whether the appeal is due for hearing on its turn/Early hearing allowed 5. Whether the appeal was earlier posted, If so, the last date of posting 6. 7. 8. Whether any application is pending in the appeal Whether the Counsel/party in person is fully vaccinated* E-mail id to which intimation/cause list be sent 9. Mobile No. 10. E-mail Id and mobile no. of the other Party (Applicable only if the request is filled by the department) RTPCR test result of not less than 72 hours will have to be produced on the date of hearing if the applicant is not fully vaccinated. I, ....), the VERIFICATION Counsel/Authorised Representative for the (name... Appellant/Respondent, have been duly authorized to appear for the physical hearing and solemnly state that all the particulars stated above are true and correct and I will abide by all the provisions of Public Notice No. 1 of 2021 dated 15.11.2021 for physical hearing of the of the above matter and will not seek adjournment of the date to be not....
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....ified by the Tribunal. Dated the day of .2021 Appellant/Respondent Note: The scanned copy of the signed application may be mailed to ([email protected])<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....