T.N.REDDY (Propreitor) 07 July 2020

CST - appeal filing date - certain clarification

Sir, CST Assessment order for the F.Y. 2015-2016 was served through on-line, electronically on 07-03-2020. Appeal should be filed within 30 days from the service of notice. Therefore, the due date for filing of appeal was on 05-04-2020. Since, due to lockdown and as per the Supreme court instructions, the days from 24-03-2020 to 30-06-2020 should not be counted. Hence, if I say to file my appeal due date will be 13/07/2020, because 17 days are pre lockdown (from 07-03-2020 to 23-03-2020) and 13 days from July 1st to 13-07-2020, thereby, for me to file the appeal, the due date will be 13/07/2020. Whether my understanding is correct? Kindly advise.

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Harendra Kumar (A Practicing Lawyer) 29 July 2020

You have received your intimation on 07-03-2020 and you should be filed on or before 05-04-2020 but you are failed. You are saying that Apex Court passed a guideline for exemption benefit for compliance for the period 24-03-2020 to 30-06-2020. Then your due date of filing the appeal on or before 13-07-2020 in regard to you are failed.

According to my submission, you should file a condonation of delay (delay of days) with reasonable points and submitted before concerned authority. At the time of argument, all reasonable points should be explained by you in writing or verbal as the case may be. The appellant authority has the power to extend it.

Hope you will be received a fruitful result in this regard