Case Law Details
Xchanging Technology Services India Pvt. Ltd. Vs Principal Commissioner (Punjab & Haryana High Court)
The distinction being sought to be drawn in the extension Notification dated 03.04.2020 is not discernible from the plain language of the Notification itself. Even otherwise such distinction does not stand to reason. The extension of time had been granted by virtue of a Notification to cover all situations relating to the Covid-19 pandemic and the difficult circumstances arising therefrom. Even if the reply in the present case to the show cause notice had to be filed online, it goes without saying that certain documents/material had to be collected/collated for the purpose of filing a comprehensive reply. During the period of shut down, the same would not have been possible and as such it does not lie in the mouth of the respondents to take a stand that the extension Notification would apply only in such situations where the compliances had to be made only physically.
Even otherwise it is by now well settled that the validity and legality of an order has to be tested in terms of reasons assigned in the order itself. The distinction that is now sought to be drawn has been taken only at the stage of filing a reply and counter to the writ petition. Such distinction does not find a mention in the impugned order. Rather in the impugned order passed by the Appellate Authority at Annexure P-1, even though the extension Notification dated 03.04.2020 has been noticed but the same has not been dealt with at all.
The objection raised by counsel for the respondents that every refund application had to be disposed of within a period of 60 days failing which an interest liability would accrue is also without merit. Such situation also stands covered in terms of the extension Notification dated 03.04.2020 at Annexure P-7 whereby the time frame for such purpose also stood extended beyond the period of 60 days and up to 30.06.2020.
For the reasons recorded above, we are of the view that the impugned orders cannot sustain.
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