The Government has cancelled the summer vacation of ll benches of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to get additional days to function post lockdown.
Consequent to Covid-19 outbreak and nationwide lockdown declared by the government, there has been no sitting of the benches of the principal bench and ll of the regional benches of the tribunal from March 16, 2020.
The cases that have piled up during the lockdown or where orders are reserved or sittings were due, will now take place during the months of May and June when CESTAT benches normally go for short summer vacations at different dates.
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“The Hon’ble President has, therefore decided that there will be no summer vacation for the year 2020. Accordingly, the Summer vacations declared for all the benches stand cancelled,” a CESTAT office order issued on Monday said.
The ministry of finance through ordinance has already extended the time limit for any compliances under indirect tax legislation and other allied laws until June 30, 2020, where such time limit was expiring between March 20 to June 29, 2020. So anything where CESTAT had to hear or adjudicate during the period of lockdown has been extended till the end of lockdown when the tribunal restarts functioning.
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