TaxTMI 
TaxTMI 
2022 (3) TMI 1303
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....d this Court inter alia with the following prayers: "(a) Issue a Writ in the nature of certiorari quashing the impugned order dated 31.12.2020 passed by the Opposite Party No.2 under Annexure-2; (b) Issue a Writ in the nature of Mandamus directing the Opposite Party No.2 to restore the first appeal case No. AD2111200030682 to the file and dispose of the same in accordance with law; ***" 3. It is submitted by the counsel for the petitioner that the Appellate Authority failed to appreciate the fact and law in proper perspective. He submitted that having received the Order passed under Section 74 of the OGST Act on 06.03.2020, the petitioner filed the appeal on 13.11.2020 which is beyond the period stipulated under sub-sections (1) and (4) of Section 107. The Appellate Authority has observed the fact and assigned following reason while rejecting the appeal:- "*** On going through the records, it is seen that the impugned order was issued in Form GST DRC-07 vide Reference No. ZA2103200018848 on dated 06.03.2020 which shall be treated to be served on the petitioner dealer on the same day as it is issued electronically. In the normal....
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....o file appeal within three months from the date of communication of impugned decision or order and the Appellate Authority is competent to condone the delay upon showing sufficient cause if the appeal is presented within a further period of one month. In the instant case admittedly having received the Order passed under Section 74 on 06.03.2020, the petitioner was required to file the appeal on or before 05.06.2020, i.e., three months from the date of communication, but the appeal was presented on 13.11.2020, i.e., beyond the condonable period. 8. From the above narration of facts, it is apparent that the period of three months from the date of communication of order sought to be appealed against got lapsed during period when the effect of COVID-19 virus was at its peak. Noteworthy here to refresh that the lock-down was imposed on 24.03.2020 and there was impediment for the petitioner to file the appeal on or before 05.06.2020. 9. The Hon'ble Supreme Court of India In re: Cognizance for Extension of Limitation, Suo Motu Writ Petition (Civil) No. 3/2020 [2020 SCC OnLine SC 343 = (2020) 19 SCC 10] vide Order dated 23.03.2020 considering the challenge faced by the country on acc....
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....ituation, locking down the entire country to keep the people safe was probably the only remedy available, though outcome of a very tough and difficult decision. We, therefore, are one in our view that Executive Government is best fitted and best suited to contain the crisis arising out of the virus in its own novel and extraordinary way, provided everything is done within the constitutional framework and there is proper co-ordination among the implementing agencies. 4. Locking down the entire country was the outcome of a tough decision in fact. Unlocking the country is going to be more tough and a difficult responsibility. In the process, however, the courts' work throughout the country has suffered and consequently the litigants have been suffering. 5. On the face of the crisis, we are sincerely concerned with the plight of the citizens and the litigants, majority of whom in our State are poor. They are not in a position to come to the Court in such a situation to seek legal remedies. We also do not want rush of litigants in the Courts in contravention of the "Social Distancing" discipline. 6. For the consequential lockdown due to COVID-19 in three phase....
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....ded subsequently on 11.06.2020 till 15.07.2020 and thereafter on 15.07.2020 the said protections were extended till 31.08.2020 and on 31.8.2020 the protection was extended up to 15.10.2020. xx xx xx xx 5. In view of the above, protection granted by this Court vide aforesaid order dated 05.05.2020 passed in this case in sub-paras (i) to (xii) of para- 7 is extended up to 25th November, 2020 except to the extends with the modification specifically made. Put up this matter on 25th November, 2020." 11. The Judgment/Order as referred to above indicates that the extensions have been granted on account of various difficulties faced on account of the COVID-19 pandemic. The extensions apply to both judicial and quasi judicial proceedings. The term "proceedings" being not defined, the same may be understood in the light of interpretations put upon by different Courts. Suffice it to refer to The Commander Coast Guard Region (East), Fort St. George, Chennai-9 and another Vrs. O. Konavalov and 4 others, O.S.A. No. 309 & 350 of 2000, decided on 10.01.2001, reported in 2001 SCC OnLine Mad 28 = MANU/TN/0029/2001 = (2001) 1 MLJ 420 wherein the Hon'ble Madras High Court a....
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....gs. We have passed this order in exercise of our powers under Article 142 read with Article 141 of the Constitution of India. Hence it shall be a binding order within the meaning of Article 141 on all Courts/Tribunals and Authorities.' 2.2 The matter of extension of period of limitation under Section 168A of the CGST Act, 2017 was deliberated in the 43rd Meeting of GST Council. Council, while providing various relaxations in the compliances for taxpayers, also recommended that wherever the timelines for actions have been extended by the Hon'ble Supreme Court, the same would apply. 3. Accordingly, legal opinion was solicited regarding applicability of the order of the Hon'ble Supreme Court to the limitations of time lines under GST Law. The matter has been examined on the basis of the legal opinion received in the matter. The following is observed as per the legal opinion:- (i) The extension granted by Hon'ble Supreme Court order applies only to quasi-judicial and judicial matters relating to petitions/ applications/ suits/ appeals/ all other proceedings. All other proceedings should be understood in the nature of the earlier used expressio....
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....s granted under the statute itself. Various Orders of the Hon'ble Supreme Court would not apply to the said proceedings/ compliances on part of the taxpayers. (b) Quasi-Judicial proceedings by tax authorities: The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may inter alia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed off and the same will be governed by those extensions of time granted by the statutes or notifications, if any. (c) Appeals by taxpayers/ tax authorities against any quasi-judicial order: Wherever any appeal is required to filed before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per ....
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.... Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereafter in this notification referred to as the said Act), in view of the spread of pandemic COVID- 19 across many countries of the world including India, the State Government, on the recommendations of the Goods and Services Tax Council, hereby notifies, as under,- (i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 30th day of August, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of August, 2020, including for the purposes of- (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or (b) filing of any appeal, reply or application or furni....
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....uggestions of the learned Attorney General for India regarding the future course of action. We deem it appropriate to issue the following directions: 2.1. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15-3-2020 till 14-3-2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15-3-2020, if any, shall become available with effect from 15-3-2021. 2.2. In cases where the limitation would have expired during the period between 15-3-2020 till 14-3-2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15-3-2021. In the event the actual balance period of limitation remaining, with effect from 15-3-2021, is greater than 90 days, that longer period shall apply. 2.3. The period from 15-3-2020 till 14-3-2021 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29-A of the Arbitration and Conciliation Act, 1996, Section 12-A 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 pres....