TaxTMI 
TaxTMI 
2023 (8) TMI 53
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....on the petitioner on 11.06.2020. An appeal was filed by the petitioner under section 35 of the VAT Act on 17.08.2022. The appeal was accompanied with the proof of payment of the amount as required under section 35 of the VAT Act. 4. An application seeking condonation of delay was filed. By the impugned order, the application for condonation of delay was dismissed by the respondent no. 2. The respondent no. 2 found that the benefit of extension of limitation granted by the Supreme Court in the matter of Cognizance for Extension of Limitation, In Re (2022) 3 SCC 117, regarding the extension of limitation period due to Covid-19 pandemic will not enure to the benefit of the petitioner. 5. Shri Kamat, learned counsel for the petitioner, assailing the impugned order, contended that the benefit of the order passed by the Supreme Court in the case of Cognizance for Extension of Limitation (supra) is applicable to the petitioners. 6. Ms Maria Correia, learned Additional Government Advocate for the respondents, argued in support of the impugned order. She submitted that not only is the appeal time barred but the appeal is not even preferred within the period of 90 days from 01.03.20....
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....following subsection shall be substituted, namely:- "(6) After considering the appeal and after affording an opportunity of hearing, the Appellate Authority may allow it in whole or part and amend the assessment or enhance the assessment or levy tax and/or penalty and/or other amount or remand it for fresh disposal or dismiss the appeal: Provided that before making a levy of tax, penalty or other amount and/or enhancement of assessment as the case may be, the appellant shall be given an opportunity of being heard." (7) The Appellate Authority shall serve the appellant, with an order in writing, of the appeal decision, setting forth the reasons for the decision." 9. A reading of section 35 would go to show that in ordinary course the petitioner should have preferred the appeal within one year from the date of receipt of the order i.e. one year from 11.06.2020 if there is a reasonable cause. The appeal therefore ought to have been filed in ordinary course, on or before 11.06.2021. This period of one year expired during the period prescribed i.e. 11.06.2020 to 28.02.2022. 10. The Hon'ble Supreme Court by its order dated 10.01.2022 passed in Cogniza....
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.... filed within the prescribed time limit of 60 days from the date of receipt of the Assessment Order. The Appellant/Dealer has filed an application for condonation of delay on 23/08/2022. This office had issued Show Cause Notice bearing No. ADC/Appeal/VAT/33 of 2022-23/11718 dated 13/10/2022 directing the Appellant/Dealer to attend for the personal hearing on 14/12/2022 at 11.00 a. m in the matter of admission at the office of the Addl. Commissioner of Commercial Taxes (South) 'F' Wing, Osia Commercial Arcade, Near KTC Bus Stand, Margao-Goa. The said Show Cause Notice is duly served to the Appellant/Dealer by Speed post. In response to the said notice dated 13/10/2022, Mr. Suyog Vaze, duly Authorised Representative of the Appellant/Dealer attended for the hearing in the matter of admission on 14/12/2022 and subsequently the matter was adjourned and is finally heard. During the course of appeal hearing, this Appellate Authority stated that, the extension of limitation period covered under Order dated 10/01/2022 passed by the Hon'ble Supreme Court of India in Case No. Miscellaneous Application No. 21 .of 2022, Miscellaneous Application No. 665 of....
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....r 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. On 23.03.2020, the Supreme Court directed extension of the period of limitation in all proceedings before Courts/Tribunals including the Supreme Court w.e.f. 15.03.2020 till further orders. On 08.03.2021, the order dated 23.03.2020 was brought to an end, permitting the relaxation of period of limitation between 15.03.2020 and 14.03.2021. While doing so, it was made clear that the period of limitation would start from 15.03.2021. 13. Thereafter, due to a second surge in COVID-19 cases, the Supreme Court Advocates on Record Association (SCAORA) intervened in the Suo Motu proceedings by filing Miscellaneous Application No. 665 of 2021 seeking restoration of the order dated 23.03.2020 relaxing limitation. The Supreme Court extended the period of limitation in all proceedings before the Courts/Tribunals w.e.f 15.03.2020 till 02.10.2021. 14. Thereafter, an application was filed by SCAORA on which the order dated 10.02.2022 was passed by the Supreme Court in the matter of Cognizance for ....
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....sment order dated 04.06.2020 impugned in appeal before the respondent no. 2, was passed during the period 15.03.2020 till 28.02.2022. The said period will have to be excluded for the purpose of limitation. According to me, the petitioner's case will not be covered by paragraph 5.3 of the Hon'ble Supreme Court's order dated 10.01.2022 in the case of Cognizance for Extension of Limitation (supra). The case of the petitioner will be covered by paragraph 5.1 of the Supreme Court's decision. The intent of the directions of the Supreme Court is further clear from the clarification in paragraph 5.4 of its order when Their Lordships clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the period(s) prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A 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 prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone the delay) and termination of proceedings. The assessment order was served ....
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....020, 27.04.2021 and 23.09.2021 in SMWP No. 3 of 2020 leave nothing to doubt that special and extraordinary measures were provided by this Court for advancing the cause of justice in the wake of challenges thrown by the pandemic; and their applicability cannot be denied in relation to the period prescribed for filing the written statement. It would be unrealistic and illogical to assume that while this Court has provided for exclusion of period for institution of the suit and therefore, a suit otherwise filed beyond limitation (if the limitation had expired between 15.03.2020 to 02.10.2021) could still be filed within 90 days from 03.10.2021 but the period for filing written statement, if expired during that period, has to operate against the defendant. 28.3 - Therefore, in view of the orders passed by this Court in SMWP No. 3 of 2020, we have no hesitation in holding that the time limit for filing the written statement by the appellant in the subject suit did not come to an end on 06.05.2021." 19. In the case of Prakash Corporates vs Dee Vee Projects Limited (supra), Their Lordships have observed that the scheme of Limitation Act, 1963, makes it clear that while extensi....