Order Date – 02 May 2023

Parties: M/s Farhat Construction Vs State of Chhattisgarh, Commissioner, Commercial Tax, GST Department, Joint Commissioner, (Appellate) State Tax, Durg Division and Asstt. Commissioner, (Appellate) State Tax, Durg Division

Facts –

• The Petitioner, M/s Farhat Construction, is a proprietorship firm. Respondents departments have assessed the short payment of GST by petitioner. 
• On 28-29.01.2021 the Adjudicating Authority passed an order with regard to difference of tax and demand was issued under DRC-07. The appeal filed by the petitioner was dismissed on the ground of limitation.

Issue –

• Whether the appeal filed by the petitioner is barred by limitation?

Order –

• The Single Bench of Hon’ble High Court relied on the order passes by the Hon’ble Supreme Court in Re-cognizance for extension of limitation which observed that considering the outbreak of Covid-19 pandemic have excluded the period during Covid-19 pandemic period with which the entire country was suffering i.e. from 15.03.2020 to 28.02.2022, all persons shall have a limitation period of 90 days from 01.03.2022.
• The period of limitation of 90 days, which was extended by Hon’ble Supreme Court starts from 01.03.2022 and will come to an end on 30-31st of May, 2022. Admittedly petitioner has preferred the appeal on 07.10.2022. There is no specific pleading in the writ petition as to how the order dated 28-29.01.2021 could not be challenged within extended period of limitation or further one month thereafter.
• According to the decision of Hon’ble Supreme Court, extending the limitation of three months comes to an end in the month of May, 2022 and further one month on the satisfaction of the Appellate Authority if to be added, as already provided under Section 107 (4) of the Act of 2017 will expire in the end of June.
• In the view of above the writ petition is dismissed.