TaxTMI 
TaxTMI 
2022 (8) TMI 1044
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....arties, the main writ petition is taken up for disposal today itself. Challenge in the instant petition is to the order dated 15.05.2020 (Annexure P-2) passed by the Adjudicating Authority/respondent No.2 herein rejecting the refund claim that had been set up by the petitioner. Further challenge is to the order dated 14.12.2021 (Annexure P-1) passed by the Appellate Authority affirming the order of the Adjudicating Authority. Having heard counsel for the parties and having perused the pleadings on record we are of the considered view that there would be no requirement of delving into the merits of the case as a clear case for remand back to the Adjudicating Authority has been made out. Reasons for taking such a view are as follows. The ....
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.... filing of the instant petition. Perusal of the order passed by the Appellate Authority at Annexure P-1 would reveal that a view has been taken that there was a time frame of 15 days to have responded to the show cause notice and there was no deviation permissible therefrom. Even though the grounds of appeal taken by the petitioner stand enumerated in the order itself and the Notification dated 03.04.2020 vide which the time limit for undertaking all the compliances falling between 20.03.2020 to 29.06.2020 to be extended up to 30.06.2020 had been taken note of but the same have not been dealt with at all. It is not the view taken by the Appellate Authority as may be discernible from the impugned order at Annexure P-1 that such Notificati....
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....fication itself. Even otherwise such distinction does not stand to reason. The extension of time had been granted by virtue of a Notification to cover all situations relating to the Covid-19 pandemic and the difficult circumstances arising therefrom. Even if the reply in the present case to the show cause notice had to be filed online, it goes without saying that certain documents/material had to be collected/collated for the purpose of filing a comprehensive reply. During the period of shut down, the same would not have been possible and as such it does not lie in the mouth of the respondents to take a stand that the extension Notification would apply only in such situations where the compliances had to be made only physically. Even other....