2.We find from paragraph 3 of the impugned orders that the writ petitions were dismissed as withdrawn granting liberty to the appellant to file statutory appeals before the Appellate Authority making it clear that for the purpose of reckoning limitation for availing the remedy, the period of date of filing the writ petitions, i.e., 04.08.2014 till the date on which the certified copy of the orders is made ready by the Registry, should be excluded. The appeal papers were presented by the appellant before the Appellate Deputy Commissioner (ST), Coimbatore on 08.02.2021, but the same have been returned on the very same day on the ground that it is barred by limitation, since the Court has only excluded the period from 04.08.2014 till the date of receipt of the certified copy of the orders. Admittedly, the appellant did not present the appeals within the time permitted by the learned Writ Court, which had excluded the period during which the writ petitions were pending for the purpose of computation of limitation. Therefore, we would have been well justified in dismissing the writ appeals and confirming the orders passed by the learned Single Bench. However, taking note of the submission made by the learned counsel appearing for the appellant that the person, viz., Mr.Rangarajan, Sales Tax Practitioner, who was dealing with the matter, had been affected by Corona and ultimately passed away. In any event, the writ petitions were pending from the year 2014 and the appellant had the benefit of interim order in the writ petitions.
