Andhra Pradesh High Court - Amravati
M/S Hari Hara Iron Stores vs The Appellate Deputy ... on 23 March, 2021
Bench: A V Sai, J. Uma Devi
*THE HON'BLE SRI JUSTICE A.V.SESHA SAI
AND
*THE HON'BLE MS.JUSTICE J.UMA DEVI
+WRIT PETITION No.6745 OF 2021
%23.03.2021
Between:
# M/s Hari Hara Iron Stores, 24/90, Tadipatri, Near SBI, Jammalamadugu,
Kadapa District, Andhra Pradeshs, rep. by its Proprietor, K.Venkata
Lakshmikantha Reddy.
... Petitioner
And
$ The Appellate Deputy Commissioner (CT), Tirupathi, D.No.19/10/100/3A,
New Indira Nagar, Beside Govinda Rajas Swamy Arts College, Tirupathi,
Chittoor District, Andhra Pradesh & two others.
.. Respondents
! COUNSEL FOR THE PETITIONER: Sri G.Narendra Chetty.
^ COUNSEL FOR THE RESPONDENTS: Sri Y.N.Vivekananda,
Government Pleader for
Commercial Taxes.
< Gist:
>Head Note
? Cases referred
1. Suo motu W.P.(Civil) No.3 of 2020.
2 AVSS,J & JUD,J
W.P.No.6745 of 2021
THE HON'BLE SRI JUSTICE A.V.SESHA SAI
AND
THE HON'BLE MS.JUSTICE J.UMA DEVI
1. Whether Reporters of Local newspapers Yes/No
may be allowed to see the Judgments?
2. Whether the copies of judgment may be Yes/No
Marked to Law Reporters/Journals.
3. Whether Their ladyship/Lordship wish Yes/No
to see the fair copy of the Judgment?
__________________
A.V.SESHA SAI, J
________________
J.UMA DEVI, J
3 AVSS,J & JUD,J
W.P.No.6745 of 2021
THE HON'BLE SRI JUSTICE A.V.SESHA SAI
AND
THE HON'BLE MS.JUSTICE J.UMA DEVI
WRIT PETITION No.6745 of 2021
ORDER: (per Hon'ble Sri Justice A.V.Sesha Sai)
This Writ Petition is filed, under Article 226 of the
Constitution of India, challenging the order passed by the
Appellate Deputy Commissioner (CT) Tirupathi-first respondent
herein dismissing the appeal as time barred.
2. Heard Sri G.Narendra Chetty, learned counsel for the
petitioner, and Sri Y.N.Vivekananda, learned Government
Pleader for Commercial Taxes, appearing for the respondents,
apart from perusing the entire material available on record.
3. Petitioner herein is a registered dealer under the A.P.
Value Added Tax Act, 2005 (for brevity, 'the Act') on the rolls of
the second respondent and is engaged in the business of Iron &
Steel and Paints & Hardware. The Commercial Tax Officer-
second respondent herein passed an order vide AO200951,
dated 07.03.2020, determining the tax payable by the petitioner
herein as Rs.3,36,797/-. Petitioner herein received the said
order of assessment on 13.08.2020 and preferred a Statutory
Appeal, under Section 31 of the Act, before the appellate
authority-first respondent herein on 17.10.2020. The Appellate
Deputy Commissioner, by way of an order, dated 22.01.2021,
dismissed the said appeal on the ground that the same is barred
by limitation, while referring to a notification issued by the
4 AVSS,J & JUD,J
W.P.No.6745 of 2021
Commissioner of Commercial Taxes in CCT Ref.No.A1/
1/05/2020, dated 21.05.2020, wherein the Commissioner of
Commercial Taxes notified that the period commencing from
22.03.2020 to 30.06.2020 shall be excluded for the purpose of
computation of time limit for filing the appeals under Section 31
of the Act.
4. According to the learned counsel for the petitioner, though
the petitioner herein brought to the notice of the appellate
authority with regard to the orders passed by the Hon'ble Apex
Court, the appellate authority, without considering the same,
passed the order under challenge. A copy of the order of the
Hon'ble Apex Court passed in Suo motu Writ Petition (Civil) No.3
of 2020 is placed on record along with the Writ Petition as
material paper. It is very much clear from a reading of the said
order of the Hon'ble Apex Court that, earlier by way of an order,
dated 20.07.2020, the Hon'ble Apex Court extended the period
of limitation prescribed under the General law or Special laws
whether compoundable or not with effect from 15.03.2020 till
further orders and the same came to be extended from time to
time. Eventually, the Hon'ble Apex Court disposed of the said
Writ Petition by way of an order, dated 08.03.2021. Paragraph
No.2 (1) to (3) of the said order reads as under:
"2. We have considered the suggestions of the
learned Attorney General for India regarding the
future course of action. We deem it appropriate to
issue the following directions:
1. In computing the period of limitation for any suit,
appeal, application or proceeding, the period
from15.03.2020 till 14.03.2021 shall stand
5 AVSS,J & JUD,J
W.P.No.6745 of 2021
excluded. Consequently, the balance period of
limitation remaining as on 15.03.2020, if any, shall
become available with effect from 15.03.2021.
2. In cases where the limitation would have expired
during the period between 15.03.2020 till
14.03.2021, notwithstanding the actual balance
period of limitation remaining, all persons shall have
a limitation period of 90 days from15.03.2021. In
the event the actual balance period of limitation
remaining, with effect from15.03.2021, is greater
than 90 days, that longer period shall apply.
3. The period from 15.03.2020 till 14.03.2021 shall
also stand excluded in computing the periods
prescribed under Sections 23 (4) and 29A of the
Arbitration and Conciliation Act, 1996, Section
12Aof the Commercial Courts Act, 2015 and
provisos (b) and (c) of Section 138 of the Negotiable
Instruments Act, 1881 and any other laws, which
prescribe period(s) of limitation for instituting
proceedings, outer limits (within which the court or
tribunal can condone delay) and termination of
proceedings".
5. Therefore, it is very much clear from the above that the
period commencing from 15.03.2020 to 14.03.2021 is liable to
be excluded from the period of limitation for computing the time.
In the instant case, as observed supra, petitioner herein
received copy of the order passed by the assessing authority on
13.03.2020 and preferred the Statutory Appeal under
Section 31 (1) of the Act on 17.10.2020. Therefore, the
conclusion arrived at by the appellate authority-first respondent
herein, in the impugned order, dated 22.01.2021, that the
petitioner herein would be entitled to the benefit of exclusion
only for the period between 22.03.2020 and 30.06.2020, cannot
be sustained in the eye of law.
6 AVSS,J & JUD,J
W.P.No.6745 of 2021
6. For the aforesaid reasons, Writ Petition is allowed, setting
aside the order, passed by the first respondent, bearing
No.ADC Order No.ZH370121OD22063, dated 22.01.2021, and
consequently the appeal filed by the petitioner, on 17.10.2020,
against the order of the primary authority, on 07.03.2020,
stands restored to file for consideration of the same by the
appellate authority-first respondent herein, on merits and in
accordance with law, after giving opportunity of being heard to
the petitioner herein. There shall be no order as to costs.
As a sequel thereto, miscellaneous petitions, if any
pending, shall stand closed.
__________________
A.V.SESHA SAI,J
_______________
J.UMA DEVI,J
23rd March, 2021.
Note:
LR copy to be marked.
B/o
Tsy00
