The Commercial Tax Department Chennai issued the instructions to all the territorial joint commissioners in respect of the exclusion of the period from March 15, 2020, to March 14, 2021, from the limitation period.
The Department has highlighted the Supreme Court’s observation, in view of the Global Pandemic Situation across the Country, took Suo Motu cognizance of the situation arising out of the difficulties faced by the litigants in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or any under special law and finally by way of an order dated March 8, 2021, has issued various directions.
In computing any period of Limitation, for any suit, appeal, application or proceedings, the period from March 15, 2020 till March 14, 2021 shall stand excluded. Consequently, the balance period of Limitation remaining as on March 15, 2020, if any shall become available with effect from March 15, 2021.
In cases where limitation would have expired during the period between March 15, 2020 till March 14, 2021, notwithstanding the actual period of limitation remaining, all persons shall have a limitation period of 90 days from 15-03-2021. In the event, the actual balance period of limitation remaining, with effect from 15 03-2021, is greater than 90 days, that longer period shall apply.
Under Article 142 of the Indian Constitution, the above Supreme Court order shall be applicable for the Taxpayers under GST Act, 2017 also and therefore, a proper officer defined under this Act is bound to act in accordance with the directions issued in the above Supreme Court order.
“The affected taxpayers, whose registration have been cancelled for non filing of returns during the period from March 15, 2020 to March 14, 2021, when approached the proper officer for Revocation of Cancellation of Registration after the prescribed period of 30 days, the said application was rejected by the proper officer on the ground that the limitation period prescribed by the Act had already expired,” the department said.
Hence, all the taxpayers whose applications have been rejected by the proper officer for the above said reasons approached the DC, GST Appeals and obtained order of Revocation of cancellation.
The Proper officer, being a quasi-judicial authority and Deputy Commissioner, GST Appeals, Joint Commissioner, GST Appeals being judicial authorities are also bound by the order of the Supreme Court and hence, for the purpose of revoking the cancellation of Registration issued under GST Act, 2017, various instructions are issued.
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