TaxTMI 
TaxTMI 
2024 (11) TMI 923
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....en held as under:- "6. I find that in the wake of COVID'19 outbreak in the country, the Hon'ble Supreme Court vide order dated 10.01.2022 held that- "Para 5(III) - In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022." 07. In the light of the above judicial pronouncement, the appellant was required to file the present appeal on or before 29.05.2022 but they filed their appeal on 22.06.2022, after the expiry of the above mentioned stipulated period. Since the undersigned does not have any power to condone filing appeal beyond this date, thus, the pres....
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...., 173 and Section 174 of CGST Act, 2017 for not depositing the short paid/due Service Tax." 2.3 Show cause notice was adjudicated as per Order-in-Original dated 17.03.2021 holding as follows:- "ORDER (i) I confirm the demand of Service Tax amounting to Rs.1,41,610/- (Rs. One Lakh Forty One Thousand Six Hundred Ten only) and order to recover the same from them under proviso to Section 73(1) of the Finance Act, 1994 alongwith appropriate interest under Section 75 of the Act ibid read with Section 142, 173 and Section 174 of CGST Act,2017. (ii) I impose a penalty of Rs.1,41,610/- Section 78 of the Finance Act, 1994 readwith Section 142, 173 and Section 174 of CGST Act, 2017. (iii) I drop the demand of Service Tax amounting to Rs.21,1....
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....st Appellate Authority beyond the period of limitation as per the order of Hon'ble Supreme Court dated 10.01.2022 where the period of limitation have been stated as Ninety days from 01.03.2022 the said decision of Hon'ble Supreme Court was consequence of the COVID-19 outbreak. In the said decision taking note of the pandemic conditions, Hon'ble Supreme Court has directed that for period of pandemic, the limitation filed for filing the appeal shall be 90 days from 01.03.2022. As this decision was made in exceptional circumstances, it was setting the period of limitation in absolute terms without any power to the authorities to further condone the delay. Or more appropriately said the Hon'ble Supreme Court had condoned the delay in filing the....
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....tion 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the pe....