IMPORTANT POINT
The court established that the limitation period for filing appeals under the Goa Value Added Tax Act is subject to exclusion during extraordinary circumstances such as the COVID-19 pandemic, as directed by the Supreme Court.

JUDGMENT/ORDER

1. Heard learned counsel for the petitioner and learned Additional Government Advocate for the respondents.

2. The petitioner takes exception to an order dtd. 31/3/2023 passed by the respondent no. 2-Additional Commissioner of Commercial Taxes (South), refusing to condone the delay in filing appeal under Sec. 35 of the Goa Value Added Tax, 2005. The petition is filed under the provisions of Article 227 of the Constitution of India.

3. The petitioner is a dealer registered under the Goa Value Added Tax Act, 2005 (hereinafter referred to as the VAT Act, for short). The petitioner filed his returns for the assessment year from 1/4/2016 to 31/3/2017. The respondent no. 3 assessed the petitioner vide order dtd. 4/6/2020. The order was served on the petitioner on 11/6/2020. An appeal was filed by the petitioner under sec. 35 of the VAT Act on 17/8/2022. The appeal was accompanied with the proof of payment of the amount as required under Sec. 35 of the VAT Act.

4. An application seeking condonation of delay was filed. By the impugned order, the application for condonation of delay was dismissed by the respondent no.2. The respondent no. 2 found that the benefit of extension of limitation granted by the Supreme Court in the matter of Cognizance for Extension of Limitation, In Re, (2022) 3 SCC 117, regarding the extension of limitation period due to Covid-19 pandemic will not enure to the benefit of the petitioner.

5. Shri Kamat, learned counsel for the petitioner, assailing the impugned order, contended that the benefit of the order passed by the Supreme Court in the case of Cognizance for Extension of Limitation (supra) is applicable to the petitioners.

6. Ms Maria Correia, learned Additional Government Advocate for the respondents, argued in support of the impugned order. She submitted that not only is the appeal time barred but the appeal is not even preferred within the period of 90 days from 1/3/2022, which was a concession provided by the Hon'ble Supreme Court in respect of those matters where the limitation period expired during the pandemic. Learned Additional Government Advocate relied on the decision of the Supreme Court in the case of Sagufa Ahmed & Ors. vs. Upper Assam Plywood Products Pvt. Ltd. & Ors, Civil Appeal No. 3007-3008 of 2020 decided on 18/9/2020 and M/S Ss Group Pvt. Ltd. vs Aaditiya J Garg(Civil Appeal No. 4085 of 2020 decided on 17/12/2020) in support of her submissions.

7. I have heard the learned counsel at length.

8. The assessment order dtd. 4/6/2020 was served on the petitioner on 11/6/2020. Sec. 35 of the VAT Act provides thus:

"35. Appeals.- (1) Any person objecting to an order affecting him passed under the provisions of this Act by an authority may appeal to Appellate Authority as may be prescribed within sixty days from the date of receipt of order by him. (2) Where the Appellate Authority is satisfied that the person has reasonable cause for not preferring an appeal within the time specified in sub-sec. (1), he may accept an appeal, provided it is made within one year, from the date of receipt of order by him.

(3) The appeal shall be in the prescribed form and shall specify in detail the grounds upon which it is made. (4) Amendment of Sec. 35. - In Sec. 35 of the principal Act, for sub-sec. (4), the following subsec. s shall be substituted, namely:- (4) No appeal under sub-sec. (2) shall be entertained by the Appellate authority, unless such appeal is accompanied by a satisfactory proof of the payment of whole of the undisputed amount of tax, interest and penalty and ten percent of the disputed amount of tax; interest and penalty, that may be due:

(4A) The provisions of sub-sec. s (4) shall be applicable also to any appeal pending before the Appellate Authority on the date of coming into force of the Goa Value Added Tax (Ninth Amendment) Act, 2016 and the appellant shall make payment as aforesaid within a period of 120 days from such commencement, failing which, such appeal shall stand