Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed in the matter. Hence, by consent expressed by both parties, these Writ Petitions are disposed finally even at the stage of admission.

2. The challenge is to an order dated 03.12.2019 (W.P.No.5301 of 2021) cancelling the registration of the petitioner in terms of the provisions of the Tamil Nadu Goods and Service Tax Act, 2017. As against the aforesaid order, the petitioner has filed an appeal before the Appellate Authority, arrayed as R3, who has dismissed the appeal vide order dated 16.11.2020 stating that the filing of appeal is belated by a period of eight months. The said order is challenged in W.P.No.5304 of 2021.

3. The period of limitation for filing of the first appeal, which is 90 days, expires in this case on 03.03.2020 and further period of 30 days, provided for condonation of delay in filing of the first appeal, expires of 02.04.2020, falling during the period of COVID-19 pandemic.

4. The Supreme Court in a series of judgments, viz., In Re: Cognizance for Extension of Limitation dated 23.03.2020, 06.05.2020, 10.07.2020 and M/s.SS Group Pvt. Ltd. V. Aaditiya J. Garg & another (Civil Appeal No.4085 of 2020 dated 17.12.2020) has extended time for filing of appeal till 31.01.2021. As such, it is appropriate that the petitioner may re-present its appeal before the third respondent. Such appeals, if re-presented, within a period of two (2) weeks from today, will be taken on file by the first appellate authority without reference to limitation, the petitioner heard and appeals disposed in accordance with law.

5. The Writ Petitions are disposed in the aforesaid terms. No costs.

Connected Miscellaneous Petitions are closed.