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The only issue that arises in this case is as to whether the impugned orders passed by the first respondent, i.e., Joint Commissioner of Central Tax (Appeals – II) dated 18.02.2021 are liable to be set aside in the light of the judgments of the Supreme Court, In Re: Cognizance for Extension of Limitation

Limitation period –– Supreme Court Judgment – Covid times – The petitioner prayed for quashing original orders dated 28.05.2020. The appellate authority has rejected the appeal on the ground that the period of limitation for filing of first appeal is 90 days, extendable by 30 days at the discretion of the appellate authority. The petitioner submitted that the Supreme Court, vide judgment dated 23.03.2020, had extended limitation from 15.03.2020 till 14.03.2021 and vide judgment dated 27.04.2021 until further orders. The court observed that the only issue that arises in this case is as to whether the impugned orders passed by the respondent are liable to be set aside in the light of the judgments of the Supreme Court, in respect of Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020, 08.03.2021, wherein suo motu cognizance has been taken of the on-going COVID-19 pandemic and limitation for various purposes including filing of statutory appeals, extended. Held that:- The Hon’ble High Court, directed the respondent to take it on file the appeals filed by the petitioner, hear the same and dispose the same on merits after hearing the petitioner, either virtually or otherwise, in accordance with law.
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