TaxTMI 
TaxTMI 
2022 (3) TMI 542
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....order dated 11.11.2020 or refund the eligible credit of tax to the petitioner. 2. The petitioner is a civil works contractor. He had secured registration under the erstwhile Tamil Nadu Value Added Tax Act, 2006 [in short 'TNVAT Act'] and subsequently, migrated into the Goods and Service Tax Regime under the Tamil Nadu Goods and Services Tax Act, 2017 [in short 'TNGST Act']. The petitioner is an assessee in the files of the respondent. 3. The petitioner had transitioned the available credit of taxes and input tax credits under the erstwhile TNVAT Act and CENVAT Credit into the GST regime by filing FORM GST TRAN-1 in accordance with the provisions of Section 140 of the CGST/TNGST Act. 4. However, the respondent allege....
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.... from time to time, the same would not be made applicable to the petitioner because the extended period was over by 02.10.2021. Therefore, beyond 02.10.2021, the petitioner has no further extended period of limitation even according to the order passed by the Hon'ble Supreme Court of India and hence, such being the position, the rectification application admittedly filed on 03.11.2021 cannot be construed as a filing within the limitation period including the extended period of limitation by the order of Hon'ble Supreme Court of India and therefore, mainly on that ground, application submitted by the petitioner for rectification under Section 161 of the Act was rejected through the impugned order. 8. Also further reasons stated by....
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....able with effect from 15.03.2021. 2. In cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply.'' 12. Therefore, according to the said order, the period of limitation was extended up to 15.03.2021 and thereafter, it was not extended because of the restoration of normalcy after Covid-19 first wave. 13. In the said order itself, even though 15.03.2021 was the cut off date, till such time, the e....
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.... from 15.03.2020 and ends on 02.10.2021. 17. Within this period, if the limitation expires in respect of those cases, further period of 90 days has been provided from 03.10.2021. 18. Herein the case in hand, the limitation insofar as the petitioner case expires on 10.02.2021. Therefore, certainly between 15.03.2020 and 02.10.2021, the period of limitation was over. Therefore, the petitioner case falls under the second category, where the 90 days extension was given from 03.10.2021. If the 90 days was given from 03.10.2021, within which if the application now in question is filed, certainly that would be saved by the limitation extended by the Hon'ble Supreme Court of India. 19. Herein the case in hand, the application for recti....
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....t only on the ground of limitation, but also on merits, where it has been dealt with by the respondent that there were atleast three notices including notice for personal hearing was issued and all those notices having been sent to the petitioner, he has not chosen to reply or appear before the respondent, therefore, at this juncture, there is no scope for making any rectification of the alleged mistake or error as claimed by the petitioner. Therefore on that reason also, since the order impugned has been passed, it cannot be merely treated that the impugned order has been passed only on the ground of limitation. Therefore, the learned Government Pleader would contend that atleast for the second reason, which has been dealt with on merits, ....
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.... clause thereby all other issues or all other mandates under various provisions of the Act stand excluded when rectification proceedings initiated either suo motu or at the instance of any officer of the respondent/revenue or at the instance of an application filed in this regard by the affected party within three months period. In view of the saving of the limitation, since the application for rectification has been filed by the petitioner, the same shall be independently considered notwithstanding anything contained in any other provisions of the Act. Therefore, the earlier show cause notices or notices for personal hearing issued to the petitioner, for which, the petitioner has not responded etc., cannot be cited as a reason for rejectin....