2022 (7) TMI 866

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....ond the statutory period prescribed under Section 107(1) of the Central Goods and Services Tax Act, 2017 (in short, "CGST Act"). The grievance of the Petitioner-Company in a nutshell is that it has preferred appeal against the order of cancellation of registration which was not entertained by the Appellate Authority-Additional Commissioner, GST (Appeal) under the CGST Act on the ground of limitation without taking cognizance of Order dated 23rd September, 2021 of Hon'ble Supreme Court passed in connection with surge of COVID-19 virus during pandemic during the relevant period. 3. Mr. Chitta Ranjan Das, counsel for the Petitioner has submitted a list of dates and events to demonstrate that the Appellate Authority ignored the relevant ruling....

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....y the Hon'ble Supreme Court. The appeal filed after three months and twenty five days from its receipt i.e. within the condonable period of limitation. 23.09.2021 Hon'ble Supreme Court directed for computing the period of limitation, the period from 15.03.2020 till 02.10.2021 shall be excluded. M.A. No. 665/2021 in S.M.W. (C) No. 3/2020." 4. Mr. C.R. Das, counsel for the Petitioner placed on record copy of Order dated 23rd September, 2021 of the Hon'ble Supreme Court passed in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020 (IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION). Para 8 of the said order is extracted hereunder:- "Therefore, we dispose of the M.A. No.665 of 2021 with the following directions:- I. In compu....

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....or the Petitioner, therefore, submitted that, since the last date for filing of appeal fell on 20th March, 2020 aforesaid order of the Hon'ble Supreme Court of India which specifically indicated that for computation of limitation for institution of proceedings the period from 15th March, 2020 to 2nd October, 2021 would stand excluded, the order of the Appellate Authority rejecting the appeal cannot be held to be sustained. 5. Mr. Radhe Shyam Chimanka, Senior Standing Counsel for CT & GST Organization has conceded to the aforesaid position as put forth by the Petitioner-Company and has raised no serious objection. 6. This Court, having the opportunity to peruse the Order dated 23rd September, 2021 of the Hon'ble Supreme Court, finds that t....