2023 (9) TMI 509

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....puty Commissioner (ST) (GST) dated 28.11.2022 declining to condone the delay of 132 days in filing the appeal against the Assessment Order dated 08.12.2021 for the respective assessment years. 3. These Assessment Orders were passed by the second respondent at the time when the country was in partial lock down on account of second wave of Covid-19 pandemic. Taking note of the situation prevailing, the Hon'ble Supreme Court by its order dated 21.03.2021 had earlier extended the period of limitation for filing the appeal. A further extension was thereafter given by the Hon'ble Supreme Court in its order dated 10.01.2022 in Cognizance for extension of limitation IN RE, 2022 3 (SCC) 317. 4. In paragraph 5 of the said decision, the Hon&....

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....t, 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 delay) and termination of proceedings." 5. In these cases, the limitation for filing appeal expired on 07.03.2021. A further period of thirty (30) days with a condone delay application also would have expired on 07.05.2021. 6. As per paragraph 5.3 of the said decision in case where limitation would have expired during the period between 15.03.2020 till 28.02.2022, all persons were given further time of ninety (90) days from 01.03.2022 to file an appeal. Thus, the petitioner was required ought to have file....