Case Law Details
Prabha Energy Private Limited Vs State of Jharkhand (Jharkhand High Court)
It appears from perusal of the order passed by the Apex Court in order dated 27th April, 2021 in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020 which stands further extended up to 28.02.2022 vide order dated 10.01.2022 that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the period prescribed under Sections 23 (4) 29 (A) of the Arbitration and Conciliation Act, 1996, Section 12 A of the Commercial Court 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 not only for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of the proceedings. As such it is not only the delay in filing of suits, appeal, application or any proceedings which stands relaxed for the period 15.03.2020 till 28.02.2022, but even the period of limitation for termination of proceedings. The respondents perhaps are labouring under the impression that since the period of six months contemplated under Section 161 of the JGST Act, 2017 has expired much before they are precluded from deciding the application. It is also evident that the application remained undecided not on account of any fault on the part of the petitioner. The respondents cannot therefore take advantage on their wrong also.
In such circumstances, we are of the considered view that the respondents should take a decision on the application for rectification dated 28th September, 2019 pending before them in accordance with law as expeditiously as possible and also taking note of the orders passed by the Apex Court in this regard in Suo Motu Writ Petition (Civil) No(s). 3/2020. However, this Court is not convinced that the challenge to the order passed under Section 73 under GST can be entertained in writ jurisdiction since the time limit prescribed for an aggrieved assessee to prefer statutory remedy has expired before filing of the writ petition [See Assistant Commissioner (CT) LTU Vs. Glaxo Smith Kline Consumer Health Care Limited, reported in 2020 SCC Online SC 440]. The writ petition was filed on 15.10.2020 much after the period of expiry of the limitation period of three months and the period of limitation of three months for filing appeal had expired before the lockdown started.
Needless to say, petitioner if aggrieved by the order passed in rectification application, may have the liberty to avail the statutory remedy under the JGST Act, 2017. The respondents would also take a decision on the issue of unblocking of the Electronic Credit Ledger of the petitioner preferably within a period of six weeks from today as it appears that the same has remained blocked for more than 2 years since 16.02.2020.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
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