TaxTMI 
TaxTMI 
2023 (8) TMI 397
X X X X Extracts X X X X
X X X X Extracts X X X X
....ecided by the common order as both the writ petitions raise common grievances. [2] Heard Mr. T. K. Deb, learned counsel for the petitioner and Mr. D. Bhattacharya, learned Government Advocate together with Mr. Bidyut Majumder, learned Deputy SGI & Mr. K. De, learned Addl. Government Advocate for the respondents. [3] The bare facts essential for adjudication of these two writ petitions are being narrated hereunder in short: The appeal [WP(C) No. 338 of 2023] preferred by the petitioner herein on 24.03.2023 against the adjudication order dated 03.06.2020 concerning the tax period April, 2018 to March, 2019 has been rejected on grounds of delay by the appellate authority as beyond the stipulated period under Section 107(4) of the Tripura St....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Section 107(4) of the Tripura State Goods and Services Tax Act, 2017. As the chronology of facts discloses, the adjudication order for both the tax period is 3rd June, 2020. The appeals were preferred on 24th March, 2023. The period of limitation in preferring any such appeal was extended by virtue of the order passed by the Apex Court in Suo Moto Writ Petition(C) No. 3 of 2020 on the first occasion on 15th March, 2020 and thereafter, subsequently extended from time to time and lastly extended by order dated 10th January, 2022. [5] Since the adjudication order was passed on 3rd June, 2020 during the Covid-19 period and the lockdown, any appeal arising therefrom under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017 woul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 1-3-2022. In the event the actual balance period of limitation remaining, with effect from 1-3-2022 is greater than 90 days, that longer period shall apply. 5.4. It is further clarified that the period from 15-3-2020 till 28-2-2022 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29-A of the Arbitration and Conciliation Act, 1996, Section 12-A 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 t....