TUTAN SAHA Vs. UNION OF INDIA

JUDGEMENT

(1.) These petitions arise in common background. They have been heard together and would be disposed of by this common order. Since on all material aspects facts are similar, we may refer to those arising in W.P(C) No.380 of 2021.

(2.) The petitioner has challenged an order dated 24.11.2020 passed by the Additional Commissioner of State Tax, Government of Tripura by which the petitioner's appeal against an order of assessment was dismissed on the ground of delay. The record would show that the order of assessment was passed by the Superintendent of State Taxes on 03.06.2020. The petitioner had filed appeal on 03.11.2020 which was held to be beyond limitation.

(3.) Section 107 of the Tripura State Goods and Service Tax Act, 2017 (TSGST Act, 2017 for short) pertains to appeal to appellate authority. Sub Section (1) of Section 107 permits an aggrieved person by an order passed under the Act by the adjudicating authority to prefer appeal before the appellate authority within three months from the date on which the said order is communicated to him. Sub Section (4) of Section 107 provides that the appellate authority if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the said period, allow it to be presented within a further period of one month. Thus in terms of Section 107 of the TSGST Act, an appeal against order of assessment can be presented within three months which can be extended by a maximum period of one month. Under the circumstances, the appellate authority would have no power to condone the delay beyond one month. However, the situation in the present case is superseded by the unprecedented situation created by the spread of coronavirus in the country. Not only in statutory schemes such as the present one, in large number of other situations, the litigants would face extreme hardship where the expiry of limitation would terminate the remedies forever. On the other hand, the corona related restrictions and lock downs made it extremely difficult if not impossible, for the aggrieved litigants to approach different courts and forums for asserting their rights. Taking cognizance of such situation, the Supreme Court in exercise of its extraordinary powers under Article 142 of the Constitution passed orders from time to time waving the limitation provisions and suspending the period from consideration for limitation during which the corona restrictions were prevailing. First such order was passed on 23rd March, 2020, coinciding with extremely strict nationwide lockdown announced by the Government of India. In this order, the Supreme Court provided that the period of limitation in all such proceedings, irrespective of the limitation prescribed by the general law or special law whether condonable or not shall stand extended with effect from 15th March, 2020 till further orders to be passed by the Court. It is not necessary to take note of further orders passed by the Supreme Court in this regard. Sufficient to refer to an order dated 08.03.2021 in which the Supreme Court has provided as under: