TaxTMI 
TaxTMI 
TaxTMI 
COVID LIMITATION FOR CESTAT HEARINGS
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....OVID LIMITATION FOR CESTAT HEARINGS<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 7-12-2021<br><br>Vide Cestat Memorandum F.No. 01(05)/Circular/Cestat/2021 dated 05.10.2021, Cestat directed the registry not to insist for a delay condonation application to be filed in appeals governed by the order dated 23.09.2021 of the Supreme Court IN RE: COGNIZANCE FOR EXTENSION OF LIM....
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....ITATION [2021 (11) TMI 387 - SC ORDER]. Apex court by order dated 23.09.2021 IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER] issued the following instructions: I. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 02.10.2021 shall stand excluded. Consequently, the balance period of limitation remain....
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....ing as on 15.03.2021, if any, shall become available with effect from 03.10.2021. 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 effec....
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....t 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....
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.... laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the Court or Tribunal can condone delay) and termination of proceedings. Impact on Cestat proceedings Supreme Court order shall also apply to proceedings before Cestat. In this regard, Cestat had issued office memorandum No. 01(05) / Circular / Cestat / 2021 dated 26.07.2021, giving directions....
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.... to strictly comply with the Apex Court judgment. The following are the extracts: * Noticing that the benches of the Tribunal have been adopting different standards in determining the period of limitation in appeals which are filed beyond the period of limitation contemplated under provisions of the respective Act and considering the Supreme Court's Order dated 27-4-2021 in suo moto proceedi....
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....ngs, in Misc. Application No. 665 of 2021 in SMW(C) No.3 of 2020, [IN RE COGNIZANCE FOR EXTENSION OF LIMITATION - 2021 (5) TMI 564 - SC ORDER] which has directed that the period(s) of limitations, as prescribed under any general or special laws in respect of all judicial or quasi­judicial proceeding, whether condonable or not, shall stand extended till further orders, the Hon'ble President....
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...., CESTAT has directed that the Registry of all Benches of the Tribunal while computing the period of limitation shall strictly adhere to the aforesaid directions dated 27-4-2021 issued by the Supreme Court and should not insist for a delay condonation application to be filed in appeals governed by the said order of the Supreme Court. * The Appellants, who desire to take the benefit of the order ....
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....dated 27.04.2021 passed by the Supreme Court, have also been advised to make such a statement in verification and in the respective column of the date of receipt of impugned order in EA-3/CA-3/ST-5 Form - CESTAT Office Memorandum F.No. 01(05)/Circular/CESTAT/2021, dated 26.07.2021. Reply By OmPrakash jain as = Sir, What is your opinion on initiation & completion of Quasi Judicial Proceedings b....
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....y the Deptt.. ex-party, during the period from 15.3.2020 to 2.10.2021. Dated: 7-12-2021 Reply By Dr. Sanjiv Agarwal as = Likely to be set aside on the ground of natural justice itself. Dated: 8-12-2021<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....