TaxTMI 
TaxTMI 
TaxTMI 
2022 (12) TMI 96
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....ached this Court invoking provisions of Article 226/227 of the Constitution of India. 2. Circumventing alternative remedy of Appeal provided under the said Act, the Petitioner contended that though its transactions during the aforesaid period were covered within the fold of the Mega Exemption Notification No. 25/2012-Service Tax dated 20th June, 2012, the authority concerned failed to grant appropriate relief. It is also pleaded that the order dated 16th December, 2021 (Annexure-6) has been passed after the expiry of six months from the date of provisional order i.e., Demand-cum-Show Cause notice dated 30th September, 2019 vide Annexure-4, the Order-in-original is nullity being barred by limitation. 3. Mr. Avinash Kedia, Junior Standing C....
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....rom the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. (4) The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty: ....
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....culties that might be faced by the litigants in filing petitions/applications/suits/appeals/all other quasi proceedings within the period of limitation prescribed under the general law of limitation or under any special laws (both Central and/or State) due to the outbreak of the Covid-19 Pandemic. 2. On 23-3-2020, this Court directed [Cognizance for Extension of Limitation, In re, (2020) 19 SCC 10 : (2021) 3 SCC (Cri) 801] extension of the period of limitation in all proceedings before courts/tribunals including this Court w.e.f. 15-3-2020 till further orders. On 8-3-2021 [Cognizance for Extension of Limitation, In re, (2021) 5 SCC 452 : (2021) 3 SCC (Civ) 40 : (2021) 2 SCC (Cri) 615 : (2021) 2 SCC (L&S) 50] , the order dated 23-3-2020 [C....
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....ension of Limitation, In re, (2020) 19 SCC 10 : (2021) 3 SCC (Cri) 801] ; and (ii) Allow the present application by restoring the order dated 27-4-2021 passed by this Hon'ble Court in Cognizance for Extension of Limitation, In re [Cognizance for Extension of Limitation, In re, (2021) 17 SCC 231 : 2021 SCC OnLine SC 373] ; and (iii) Pass such other order or orders as this Hon'ble Court may deem fit and proper. 5. Taking into consideration the arguments advanced by the learned counsel and the impact of the surge of the virus on public health and adversities faced by litigants in the prevailing conditions, we deem it appropriate to dispose of MA No. 21 of 2022 with the following directions: I. The order dated 23-3-2020 [Cogniza....
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....15 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 6. As prayed for by the learned Senior Counsel, MA No. 29 of 2022 is dismissed as withdrawn." 7. In terms of said order of the Hon'ble Supreme Court, the 90 days period as granted lapsed on 29th May, 2022. 8. The Petitioner, in the aforesaid circumstances, was required to file the writ petition on or before 29th May, 2022. Since, the present writ petition has been filed on 30th June, 2022, there is no scope for entertaining the writ petition as had the Petitioner challe....