2022 (8) TMI 1042

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....ral Goods and Services Tax Act, 2017 (in short, "CGST Act"). The grievance of the Petitioner 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 pandemic during the relevant period. 3. Mr. S. Dwibedi, counsel for the Petitioner has explained with a reference to dates and events that the delay should have been ignored by the Appellate Authority. For better appreciation the date and particulars as referred to by the petitioner ....

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....021 shall be excluded. M.A. No. 665/2021 in S.M.W. (C) No. 3/2020." 4. Mr. S. Dwibedi, counsel for the Petitioner relied on the 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 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 remaining as on 15.03.2021, if any, shall become available with effect from 03.10.2021. II. I....

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....h, 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 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 the said Court in no ambiguous terms specified that the period from 15th March, 2020 to 2nd October, 2021 stands excluded for the purpose of computing the periods prescribed under any law which "prescribes period(s) of limitation for instituting proceedings" and "outer limits (within which the ....